dc.contributor.author | James, Simon | en_GB |
dc.contributor.author | Edwards, Alison | en_GB |
dc.date.accessioned | 2012-02-23T16:21:11Z | en_GB |
dc.date.accessioned | 2013-03-19T16:08:54Z | |
dc.date.issued | 2008-03-01 | en_GB |
dc.description.abstract | This paper examines issues affecting the formulation of tax policy through to the development of actual proposals by tax policy-makers. This is done taking account of the possibility that too narrow an approach to this process can produce misleading conclusions and that proposals for tax reform may be inappropriate when the wider context of the tax system as a whole and the environment in which it has to operate are considered. Two issues are used to illustrate this situation – tax compliance and tax simplification. The paper concludes that in developing tax policy it is important to ensure that the wider context is taken into account and it also outlines a practical approach to achieve this aim. | en_GB |
dc.description.sponsorship | Economic and Social Research Council funding is gratefully acknowledged (Award number RES-000-23-1595 ‘Optimum Tax Compliance Costs and Tax Simplification’). | en_GB |
dc.identifier.citation | Vol. 38(1), pp. 35 - 53 | en_GB |
dc.identifier.doi | 10.1016/S0313-5926(08)50005-1 | |
dc.identifier.uri | http://hdl.handle.net/10036/3439 | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Economic Society of Australia (Queensland) | en_GB |
dc.subject | tax policy | en_GB |
dc.subject | Tax compliance | en_GB |
dc.subject | Tax Simplification | en_GB |
dc.subject | Tax research | en_GB |
dc.title | Developing tax policy in a complex and changing world | en_GB |
dc.type | Article | en_GB |
dc.date.available | 2012-02-23T16:21:11Z | en_GB |
dc.date.available | 2013-03-19T16:08:54Z | |
dc.identifier.issn | 0313-5926 | en_GB |
exeter.place-of-publication | Australia | en_GB |
dc.description | Authors' draft. Final version published in Economic Analysis and Policy. Available online | en_GB |
dc.identifier.journal | Economic Analysis and Policy | en_GB |