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Tax Simplification - Chris Evans

Tax Simplification

By: Chris Evans, Richard Krever, Peter Mellor

eText | 10 August 2015 | Edition Number 1

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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 eˆ' or at least some move towards simplification eˆ' 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 eˆ-a good thingeˆ— eˆ' 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.

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