Abstract
It seems clear that simplicity in taxation has considerable potential advantages, but there are important reasons why tax systems become complex. In a paper presented at the Conference of the Tax Research Network (TRN) in 2014, the present authors reviewed progress towards simplification in Australia, New Zealand, Turkey and the UK, finding that attempts towards greater simplicity in taxation had not been very successful (Budak et al., 2014). One of the main reasons is that attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. It may then be possible to find the right balance between simplicity and the aims of a tax system in terms of efficiency, equity and so on, as well as taking account of the complex environment in which tax systems have to operate. Such factors will change over time, and so the appropriate balance between simplicity and complexity is also likely to change. In addition, the situation is likely to differ from jurisdiction to jurisdiction.
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References
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© 2016 Tamer Budak , Simon James and Adrian Sawyer
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Budak, T., James, S., Sawyer, A. (2016). The Complexity of Tax Simplification: Experiences From Around the World. In: James, S., Sawyer, A., Budak, T. (eds) The Complexity of Tax Simplification. Palgrave Macmillan, London. https://doi.org/10.1057/9781137478696_1
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DOI: https://doi.org/10.1057/9781137478696_1
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-57465-0
Online ISBN: 978-1-137-47869-6
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