| dc.contributor.author | James, S | |
| dc.date.accessioned | 2016-07-28T12:27:25Z | |
| dc.date.issued | 2016-04-29 | |
| dc.description.abstract | Complexity has long been a feature of taxation in the UK. For instance, the original Act of Parliament introducing the income tax in 1799 was a complex document of some 152 pages so that the government felt it necessary to issue a guide entitled A Plain, Short and Easy Description of the Different Clauses of the Income Tax so as to render it Familiar to the Meanest Capacity (Farnsworth, 1951, p. 15). | en_GB |
| dc.identifier.citation | In Sawyer A, & Budak T. (Eds.) The Complexity of Tax Simplification Experiences From Around the World. Palgrave Macmillan, 2016, pp. 229-246 | en_GB |
| dc.identifier.doi | 10.1057/9781137478696_11 | |
| dc.identifier.uri | http://hdl.handle.net/10871/22772 | |
| dc.language.iso | en | en_GB |
| dc.publisher | Palgrave Macmillan | en_GB |
| dc.relation.url | http://link.springer.com/chapter/10.1057/9781137478696_11 | en_GB |
| dc.rights.embargoreason | Under indefinite embargo due to publisher policy. (Only 1 Chapter per book is allowed to be archived). | en_GB |
| dc.rights | This is the author accepted manuscript. The final version is available from Palgrave Macmillan via the DOI in this record. | en_GB |
| dc.subject | Complexity | en_GB |
| dc.subject | Tax | en_GB |
| dc.subject | Simplification | en_GB |
| dc.title | The complexity of tax simplification: The UK experience | en_GB |
| dc.type | Book chapter | en_GB |
| dc.contributor.editor | James, S | en_GB |
| dc.contributor.editor | Sawyer, A | en_GB |
| dc.contributor.editor | Budak, T | en_GB |
| dc.identifier.isbn | 978-1-137-47869-6 | |
| dc.relation.isPartOf | The Complexity of Tax Simplification: Experiences From ... | en_GB |
| exeter.place-of-publication | Basingstoke | en_GB |
