The Complexity of Tax Simplification
Gebundenes Buch

The Complexity of Tax Simplification

Experiences from Around the World

Herausgegeben: James, Simon; Sawyer, Adrian; Budak, Tamer
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Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax system...