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The Complexity of Tax Simplification: The UK Experience

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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

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© 2016 Simon James

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James, S. (2016). The Complexity of Tax Simplification: The UK Experience. In: James, S., Sawyer, A., Budak, T. (eds) The Complexity of Tax Simplification. Palgrave Macmillan, London. https://doi.org/10.1057/9781137478696_11

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