Tax system complexity and compliance costs — some theoretical considerations
This paper examines some of the factors that influence the level of tax system complexity and taxpayers' compliance costs. The policy trade-offs and legislative and administrative design choices that are made during the development and implementation of a new provision have a direct bearing on the complexity of the tax system and the compliance costs of taxpayers. Private interest in minimising tax liabilities can also be an important driver of tax system complexity. This paper shows how tax-minimising behaviour can lead to a level of tax system complexity and compliance costs in excess of that which is likely to be optimal from the perspective of society as a whole.
Volume (Year): (2005)
Issue (Month): 3 (September)
|Contact details of provider:|| Postal: |
Phone: +61 2 6263 2111
Fax: +61 2 6273 2614
Web page: http://www.treasury.gov.au
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:tsy:journl:journl_tsy_er_2005_3_4. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (The Treasury (Commonwealth of Australia))
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.