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The complexities of tax simplification: progress in Australia, New Zealand and the United Kingdom

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Published on 01 Jan 98 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Australia, NZ and the UK are following tax improvements or simplification policies based on the simplification of tax language. This paper considers the importance of simplification given other requirements and aims of a tax system

Author profiles

Simon JAMES
Simon is at the University of Exeter, UK and a Visiting Fellow at the Australian National University.
Current at April 2007
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Ian WALLSCHUTZKY
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Adrian J SAWYER
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