What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences...
This study is the second in a series of studies investigating tax compliance costs incurred by publi...
Tax datasets are becoming increasingly available in Australia; however, discussions on how such info...
Compliance costs simply expressed are those costs that taxpayers incur as a result of meeting their ...
Tax compliance inevitably requires taxpayers to incur costs, often significant, to fulfill their tax...
Simplicity is an important attribute for a tax system and there have been many attempts at simplific...
Australia adopted a simplified style of legal drafting in 1997 in order to reduce the costs of tax c...
This article considers the tax compliance costs incurred in recent years by the large corporate sect...
This research considers the net effects of the tax system complexity in Australia, at the federal go...
Inland Revenue has an ambitious program of tax compliance cost re-search. It has two major aims: • F...
This Paper Reviews the Literature on the Compliance Costs Incurred by Businesses and Individuals Bec...
Paper presented at Tax Research Network, 16th Annual Conference, University of Sheffield, 6 –7 Septe...
This article aims to develop a general statistical method for estimating tax compliance costs in Aus...
Compliance costs are the costs which taxpayers and others incur in meeting obligations imposed under...
This study aims to find empirical evidence that there is an effect of complexity and knowledge of ta...
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences...
This study is the second in a series of studies investigating tax compliance costs incurred by publi...
Tax datasets are becoming increasingly available in Australia; however, discussions on how such info...
Compliance costs simply expressed are those costs that taxpayers incur as a result of meeting their ...
Tax compliance inevitably requires taxpayers to incur costs, often significant, to fulfill their tax...
Simplicity is an important attribute for a tax system and there have been many attempts at simplific...
Australia adopted a simplified style of legal drafting in 1997 in order to reduce the costs of tax c...
This article considers the tax compliance costs incurred in recent years by the large corporate sect...
This research considers the net effects of the tax system complexity in Australia, at the federal go...
Inland Revenue has an ambitious program of tax compliance cost re-search. It has two major aims: • F...
This Paper Reviews the Literature on the Compliance Costs Incurred by Businesses and Individuals Bec...
Paper presented at Tax Research Network, 16th Annual Conference, University of Sheffield, 6 –7 Septe...
This article aims to develop a general statistical method for estimating tax compliance costs in Aus...
Compliance costs are the costs which taxpayers and others incur in meeting obligations imposed under...
This study aims to find empirical evidence that there is an effect of complexity and knowledge of ta...
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences...
This study is the second in a series of studies investigating tax compliance costs incurred by publi...
Tax datasets are becoming increasingly available in Australia; however, discussions on how such info...