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The Complexity of Tax Simplification

2016-04-29 Business & Economics
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Release : 2016-04-29
Genre : Business & Economics
Kind : eBook
Book Rating : 691/5 ( reviews)

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Book Synopsis The Complexity of Tax Simplification by : Simon James

Download or read book The Complexity of Tax Simplification written by Simon James. This book was released on 2016-04-29. Available in PDF, EPUB and Kindle. Book excerpt: Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.

The Complexity of Tax Simplification

2014-01-14 Science
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Release : 2014-01-14
Genre : Science
Kind : eBook
Book Rating : 650/5 ( reviews)

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Book Synopsis The Complexity of Tax Simplification by : Simon James

Download or read book The Complexity of Tax Simplification written by Simon James. This book was released on 2014-01-14. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the experiences of simplification in a range of countries and jurisdictions.

Tax Simplification

2015 Law
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Release : 2015
Genre : Law
Kind : eBook
Book Rating : 762/5 ( reviews)

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Book Synopsis Tax Simplification by : Chris Evans

Download or read book Tax Simplification written by Chris Evans. This book was released on 2015. Available in PDF, EPUB and Kindle. Book excerpt: Why are tax systems so complex? What are the causes of tax law complexity? 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. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^-- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.

Advances in Cross-Section Data Methods in Applied Economic Research

2020-02-24 Business & Economics
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Release : 2020-02-24
Genre : Business & Economics
Kind : eBook
Book Rating : 532/5 ( reviews)

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Book Synopsis Advances in Cross-Section Data Methods in Applied Economic Research by : Nicholas Tsounis

Download or read book Advances in Cross-Section Data Methods in Applied Economic Research written by Nicholas Tsounis. This book was released on 2020-02-24. Available in PDF, EPUB and Kindle. Book excerpt: This proceedings volume presents new methods and applications in applied economics with special interest in advanced cross-section data estimation methodology. Featuring select contributions from the 2019 International Conference on Applied Economics (ICOAE 2019) held in Milan, Italy, this book explores areas such as applied macroeconomics, applied microeconomics, applied financial economics, applied international economics, applied agricultural economics, applied marketing and applied managerial economics. International Conference on Applied Economics (ICOAE) is an annual conference that started in 2008, designed to bring together economists from different fields of applied economic research, in order to share methods and ideas. Applied economics is a rapidly growing field of economics that combines economic theory with econometrics, to analyze economic problems of the real world, usually with economic policy interest. In addition, there is growing interest in the field of applied economics for cross-section data estimation methods, tests and techniques. This volume makes a contribution in the field of applied economic research by presenting the most current research. Featuring country specific studies, this book is of interest to academics, students, researchers, practitioners, and policy makers in applied economics, econometrics and economic policy.

Attractive Complexity

2006
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Release : 2006
Genre :
Kind : eBook
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Book Synopsis Attractive Complexity by : Steven Dean

Download or read book Attractive Complexity written by Steven Dean. This book was released on 2006. Available in PDF, EPUB and Kindle. Book excerpt: Political failure has long been the scapegoat for the increasing complexity of the income tax. Over the last few decades, confusion over the meaning of the term simplification appears to have become a second important obstacle to creating simpler tax laws. Because some tax complexity is attractive to taxpayers, relying on taxpayer preferences to identify complexity and to guide simplification efforts has produced reforms and proposals that promise simplification but instead deliver pro-taxpayer deregulation that may cause more of society's resources to be devoted to paying, minimizing and collecting taxes rather than less. The check-the-box election, which provided taxpayers with greater flexibility to choose and change the classification of business entities while having only an ambiguous impact on the tax law's complexity, offers a clear example of the misidentification of a deregulatory reform as a simplification reform. The simplification proposals offered by the bipartisan tax reform panel in 2005 would have done an equally poor job of simplifying the tax law.A rational taxpayer will always embrace a complex tax rule when its economic costs (e.g. $100 in time and legal fees) are more than offset by tax benefits the rule facilitates (e.g. $101 in tax savings). Although that rule's complexity is attractive to taxpayers, it still consumes $100 of society's resources. To prevent attractive complexity from transforming tax simplification into tax deregulation, it is important to adopt an objective approach to identifying and measuring complexity. Recognizing that rational taxpayers will sometimes prefer complexity over simplicity will help prevent attractive complexity from undermining the success of efforts to simplify the tax law.

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