Tax law improvement in Australia and the UK: the need for a strategy for simplification
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References listed on IDEAS
- Jill C Pagan, 1993. "Increasing length and complexity of tax legislation - avoidable or inevitable?," Fiscal Studies, Institute for Fiscal Studies, vol. 14(4), pages 90-105, November.
- Chris Davidson, 1996. "An update on the work of the Tax Law Review Committee," Fiscal Studies, Institute for Fiscal Studies, vol. 17(2), pages 103-110, May.
- John Avery Jones CBE, 1996. "Tax law: rules or principles?," Fiscal Studies, Institute for Fiscal Studies, vol. 17(3), pages 63-89, August.
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- Bătrâncea Larissa & Nichita Ramona-Anca & Bătrâncea Ioan, 2012. "Tax Non-Compliance Behavior in the Light of Tax Law Complexity and the Relationship Between Authorities and Taxpayers," Scientific Annals of Economics and Business, De Gruyter Open, vol. 59(1), pages 97-106, July.
- Simon James, 1999. "The future international tax environment and European tax harmonization: a personal view," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 731-747.
- Lynne Oats, 2005. "Distinguishing closely held companies for taxation purposes: The Australian experience 1930-1972," Accounting History Review, Taylor & Francis Journals, vol. 15(1), pages 35-61.
More about this item
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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