The Complexity of Tax Simplification
Experiences From Around the World

Editors: Simon James, Adrian Sawyer, Tamer Budak



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.

Table of contents

Front Matter
Pages i-xiv

The Complexity of Tax Simplification: Experiences From Around the World
Pages 1-10

Tax Reform and Tax Simplification: Conceptual and Measurement Issues and Australian Experiences
Pages 11-44

Simplicity in the Chinese Context: The Categories of Differential Income Tax Treatment and Their Complications
Pages 45-69

Tax Simplification in Canada: A Journey Not Yet Mapped
Pages 70-94

Tax Simplification: The Case of Malaysia
Pages 95-109

Complexity of Tax Simplification: A New Zealand Perspective
Pages 110-132

The Complexity of Tax Simplification: Russia
Pages 133-156

The Complexity of Tax Simplification: Experiences from South Africa
Pages 157-186

The Complexity of Tax Simplification: Experiences from Thailand
Pages 187-208

The Complexity of Tax Simplification: Turkey Perspective
Pages 209-228

The Complexity of Tax Simplification: The UK Experience
Pages 229-246

Complexity of Tax Simplification: USA Perspective
Pages 247-265

Back Matter
Pages 267-273

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