The Complexity of Tax Simplification

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.

Preface
Notes On The Contributors
1. The Complexity Of Tax Simplification: Experiences From Around The World: Tamer Budak, Simon James And Adrian Sawyer
2. Tax Reform And Simplification: Conceptual And Measurement Issues And Australian Experiences: Bin Tran-Nam
3. Simplicity In The Chinese Context: The Categories Of Differential Income Tax Treatment And Their Complications: Nolan Cormac Sharkey
4. Tax Simplification In Canada A Journey Not Yet Mapped: François Vaillancourt And Richard Bird
5. Tax Simplification: The Case Of Malaysia: Veerinderjeet Singh
6. Complexity Of Tax Simplification: A New Zealand Perspective: Adrian Sawyer
7. The Complexity Of Tax Simplification: Russia: Alexander I. Pogorletskiy, Elena V. Kilinkarova And Nadezhda N. Bashkirova
8. The Complexity Of Tax Simplification: Experiences From South Africa: Theuns Steyn And Madeleine Stiglingh
9. The Complexity Of Tax Simplification: Experiences From Thailand: Thamrongsak Svetalekth
10. The Complexity Of Tax Simplification: Turkey Perspective: Tamer Budak And Serkan Benk
11. The Complexity Of Tax Simplification: The UK Experience: Simon James
12. Complexity Of Tax Simplification: USA Perspective: Hughlene Burton And Stewart Karlinsky
Index