The Complexity of Tax Simplification Experiences From Around the Wor
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
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The Complexity of Tax Simplification Experiences From Around the World Edited by
Simon James Associate Professor of Economics, University of Exeter Business School, UK
Adrian Sawyer Professor of Taxation, University of Canterbury, New Zealand
and
Tamer Budak Associate Professor of Tax Law, Inonu University, Turkey
Introduction, selection and editorial matter © Simon James, Adrian Sawyer and Tamer Budak 2016 Remaining chapters © Contributors 2016 Softcover reprint of the hardcover 1st edition 2016 978-1-137-47868-9 All rights reserved. No reproduction, copy or transmission of this publication may be made without written permission. No portion of this publication may be reproduced, copied or transmitted save with written permission or in accordance with the provisions of the Copyright, Designs and Patents Act 1988, or under the terms of any licence permitting limited copying issued by the Copyright Licensing Agency, Saffron House, 6–10 Kirby Street, London EC1N 8TS. Any person who does any unauthorized act in relation to this publication may be liable to criminal prosecution and civil claims for damages. The authors have asserted their rights to be identified as the authors of this work in accordance with the Copyright, Designs and Patents Act 1988. First published 2016 by PALGRAVE MACMILLAN Palgrave Macmillan in the UK is an imprint of Macmillan Publishers Limited, registered in England, company number 785998, of Houndmills, Basingstoke, Hampshire RG21 6XS. Palgrave Macmillan in the US is a division of St Martin’s Press LLC, 175 Fifth Avenue, New York, NY 10010. Palgrave Macmillan is the global academic imprint of the above companies and has companies and representatives throughout the world. Palgrave® and Macmillan® are registered trademarks in the United States, the United Kingdom, Europe and other countries.
ISBN 978-1-349-57465-0 ISBN 978-1-137-47869-6 (eBook) DOI 10.1057/9781137478696 This book is printed on paper suitable for recycling and made from fully managed and sustained forest sources. Logging, pulping and manufacturing processes are expected to conform to the environmental regulations of the country of origin. A catalogue record for this book is available from the British Library. Library of Congress Cataloging-in-Publication Data The complexity of tax simplification : experiences from around the world / [edited by] Simon James, Adrian Sawyer, Tamer Budak. pages cm Includes bibliographical references and index. 1. Taxation. 2. Tax administration and procedure. I. James, S. R. (Simon Robert), 1952– editor. II. Sawyer, Adrian J. (Adrian John), editor. III. Budak, Tamer, 1973– editor. HJ2305.C66 2015 336.2905—dc23
2015025931
Contents List of Figures
vii
List of Tables
viii
Preface
ix
Notes on Contributors
x
1 The Complexity of Tax Simplification: Experiences From Around the World Tamer Budak, Simon James and Adrian Sawyer
1
2 Tax Reform and Tax Simplification: Conceptual and Measurement Issues and Australian Experiences Binh Tran-Nam
11
3 Simplicity in the Chinese Context: The Categ
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