The Complexity of Tax Simplification Experiences From Around the World /

• Corporate Author: SpringerLink (Online service)
• Other Authors: James, Simon (Editor), Sawyer, Adrian (Editor), Budak, Tamer (Editor)
• Format: Electronic eBook
• Language: English
• Published: London : Palgrave Macmillan UK : Imprint: Palgrave Macmillan, 2016.
• Subjects: Finance.; Tax accounting.; Tax laws.; Finance, Public.; Accounting.; International economics.; Financial Accounting.; International Economics.; Business Taxation/Tax Law.; Public Finance.

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...