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Editorial Message: Pinning down elusive simplicity
Published on 01 Feb 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE
The pursuit of reducing complexity in the tax law has, as noted by Harry Rigney in his editorial in the last issue is often elusive. This is in part due to the fact that much of the recent focus has been on readability rather than on good policy design. This mixture is evident when the various “styles” of tax law drafting over the last 100 years are analysed in the context of changes in policy approach.
Author profile
Prof Michael Dirkis CTA
Michael is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010. - Current at 29 October 2012
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