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The Complexity of Tax Simplification: The UK Experience

  • Simon James

Abstract

Complexity has long been a feature of taxation in the UK. For instance, the original Act of Parliament introducing the income tax in 1799 was a complex document of some 152 pages so that the government felt it necessary to issue a guide entitled A Plain, Short and Easy Description of the Different Clauses of the Income Tax so as to render it Familiar to the Meanest Capacity (Farnsworth 1951, p. 15).

Keywords

Fiscal Study Inland Revenue Revenue Authority National Insurance Contribution Community Charge 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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© Simon James 2016

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  • Simon James

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