Tax Complexity and Symbolic Power
Kluwer Law International
© 2015 Kluwer Law International BV, The Netherlands
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.
This is the final version of the book chapter published by Kluwer Law International, made available under Green Open Access
Oats, Lynne & Gregory Morris, Tax Complexity and Symbolic Power, pp. 25 - 40 in Chris Evans, Richard Krever, Peter Mellor (Eds). Tax Simplification. Alphen aan den Rijn: Kluwer Law International, 2015
Place of publication