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Tax simplification / edited by Chris Evans, Richard Krever, Peter Mellor.

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Bibliographic Details
Other Authors: Evans, Chris, 1952- (Editor), Krever, Richard E. (Editor), Mellor, Peter (Tax lawyer) (Editor)
Format: Book
Language:English
Published: Alphen aan den Rijn, The Netherlands : Kluwer Law International, [2015]
Series:Series on international taxation ; no. 53.
Subjects:
Taxation > Law and legislation.
Tax administration and procedure.
Taxation > Compliance costs.
Skatterätt.
Table of Contents:
  • Why'd you have to go and make things so complicated? / Joel Slemrod
  • A contemporary approach to tax complexity : polycentrism in an increasingly international tax environment / Frank H. Pedersen
  • Tax complexity and symbolic power / Lynne Oats, Gregory Morris
  • Measuring tax complexity / David Ulph
  • An integrated approach to the economic measurement of the costs of tax complexity / Binh Tran-Nam
  • Paying Taxes : the Global Picture : an index to encourage tax reform and the development of good tax systems / Andrew Packman, Neville Howlett
  • The Paying Taxes report : will it guide tax system simplification? / Sharon Smulders
  • Measuring tax compliance costs : evidence from Australia / Philip Lignier, Chris Evans, Binh Tran-Nam
  • Measuring tax complexity : analytical framework and evidence for individual income tax preferences for Canada / Marco Lugo, François Vaillancourt
  • Administering tax complexity versus simplicity / Kristin E. Hickman
  • Tax complexity : a necessary evil? / Michael Walpole
  • Exploring individual taxpayers' perceptions of tax complexity : a pilot study / Kudakwashe M.M. Muli, Theuns Steyn
  • Six degrees of graduation : law and economics of variable sanctions / Alex Raskolnikov
  • Some cautions regarding tax simplification / J. Clifton Fleming Jr.
  • The Office of Tax Simplification and its complexity index / John Whitting, Jeremy Sherwood, Gareth Jones
  • Managing tax complexity : the institutional framework for tax policy-making and oversight / Judith Freedman
  • Oversight mechanisms and administrative responses to tax complexity in the United States / John Hasseldine
  • Pathways for tax policy and administration : institutions and simplicity--an Australian perspective / Michael D'Ascenzo
  • Simplified small business tax regimes in developing countries : empirical evidence of use and abuse / Jacqueline Coolidge, Fatih Yilmaz.

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