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The Resource Tax simplification

Tax simplification

Label
Tax simplification
Title
Tax simplification
Contributor
Subject
Language
eng
Summary
Why are tax systems so complex? What are the causes of tax law complexity? This book explores all aspects of tax complexity and simplification, from policy perspective through law to practice, and provides insights to help understand tax complexity
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Evans, C
  • Krever, R.E
  • Mellor, P
Series statement
Series on international taxation
Series volume
53
http://library.link/vocab/subjectName
  • tax policy
  • tax system
  • tax authorities
Label
Tax simplification
Instantiates
Publication
Contents
  • Why'd you have to go and make things so complicated?
  • Slemrod, J.
  • ; p. 1-8
  • A contemporary approach to tax complexity : polycentrism in an increasingly international tax environment
  • Pedersen, F.H.
  • ; p. 9-23
  • Tax complexity and symbolic power
  • Oats, L.
  • Morris, G.
  • ; p. 25-40
  • Measuring tax complexity
  • Ulph, D.
  • ; p. 41-53
  • An integrated approach to the economic measurement of the costs of tax complexity
  • Tran-Nam, B.
  • ; p. 55-75
  • Paying taxes : the global picture : an index to encourage tax reform and the development of good tax systems
  • Packman, A.
  • Howlett, N.
  • ; p. 77-101
  • The paying taxes report : will it guide tax system simplification?
  • Smulders, S.
  • ; p. 103-119
  • Measuring tax compliance costs : evidence from Australia
  • Lignier, P.
  • Evans, C.
  • Tran-Nam, B.
  • ; p. 121-140
  • Measuring tax complexity : analytical framework and evidence for individual income tax preferences for Canada
  • Lugo, M.
  • Vaillancourt, F.
  • ; p. 141-165
  • Administering tax complexity versus simplicity
  • Hickman, K.E.
  • ; p. 167-180
  • Tax complexity : a necessary evil?
  • Walpole, M.
  • ; p. 181-192
  • Exploring individual taxpayers' perceptions of tax complexity: a pilot study
  • Muli, K.M.M.
  • Steyn, T.
  • ; p. 193-204
  • Six degrees of graduation : law and economics of variable sanctions
  • Raskolnikov, A.
  • ; p. 205-226
  • Some cautions regarding tax simplification
  • Fleming Jr., J.C.
  • ; p. 227-233
  • The office of tax simplification and its complexity index
  • Whiting, J.
  • Sherwood, J.
  • Jones, G.
  • ; p. 235-252
  • Managing tax complexity : the institutional framework for tax policy-making and oversight
  • Freedman, J.
  • ; p. 253-274
  • Oversight mechanisms and administrative responses to tax complexity in the United States
  • Hasseldine, J.
  • ; p. 275-291
  • Pathways for tax policy and administration : institutions and simplicity - an Australian perspective ; p. 293-307
  • Simplified small business tax regimes in developing countries : empirical evidence of use and abuse
  • Coolidge, J.
  • Yılmaz, F.
  • ; p. 309-332
Extent
xxx, 346 p.
Isbn
9789041159762
Label
Tax simplification
Publication
Contents
  • Why'd you have to go and make things so complicated?
  • Slemrod, J.
  • ; p. 1-8
  • A contemporary approach to tax complexity : polycentrism in an increasingly international tax environment
  • Pedersen, F.H.
  • ; p. 9-23
  • Tax complexity and symbolic power
  • Oats, L.
  • Morris, G.
  • ; p. 25-40
  • Measuring tax complexity
  • Ulph, D.
  • ; p. 41-53
  • An integrated approach to the economic measurement of the costs of tax complexity
  • Tran-Nam, B.
  • ; p. 55-75
  • Paying taxes : the global picture : an index to encourage tax reform and the development of good tax systems
  • Packman, A.
  • Howlett, N.
  • ; p. 77-101
  • The paying taxes report : will it guide tax system simplification?
  • Smulders, S.
  • ; p. 103-119
  • Measuring tax compliance costs : evidence from Australia
  • Lignier, P.
  • Evans, C.
  • Tran-Nam, B.
  • ; p. 121-140
  • Measuring tax complexity : analytical framework and evidence for individual income tax preferences for Canada
  • Lugo, M.
  • Vaillancourt, F.
  • ; p. 141-165
  • Administering tax complexity versus simplicity
  • Hickman, K.E.
  • ; p. 167-180
  • Tax complexity : a necessary evil?
  • Walpole, M.
  • ; p. 181-192
  • Exploring individual taxpayers' perceptions of tax complexity: a pilot study
  • Muli, K.M.M.
  • Steyn, T.
  • ; p. 193-204
  • Six degrees of graduation : law and economics of variable sanctions
  • Raskolnikov, A.
  • ; p. 205-226
  • Some cautions regarding tax simplification
  • Fleming Jr., J.C.
  • ; p. 227-233
  • The office of tax simplification and its complexity index
  • Whiting, J.
  • Sherwood, J.
  • Jones, G.
  • ; p. 235-252
  • Managing tax complexity : the institutional framework for tax policy-making and oversight
  • Freedman, J.
  • ; p. 253-274
  • Oversight mechanisms and administrative responses to tax complexity in the United States
  • Hasseldine, J.
  • ; p. 275-291
  • Pathways for tax policy and administration : institutions and simplicity - an Australian perspective ; p. 293-307
  • Simplified small business tax regimes in developing countries : empirical evidence of use and abuse
  • Coolidge, J.
  • Yılmaz, F.
  • ; p. 309-332
Extent
xxx, 346 p.
Isbn
9789041159762

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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