While simplicity is a desirable feature of a good tax system, simplification is more a slogan than a part of an actual policy agenda in many countries. Striking out on a different path, the UK has adopted an innovative approach to tax simplification with its creation of an independent advisory body, the Office of Tax Simplification ...
While simplicity is a desirable feature of a good tax system, simplification is more a slogan than a part of an actual policy agenda in many countries. Striking out on a different path, the UK has adopted an innovative approach to tax simplification with its creation of an independent advisory body, the Office of Tax Simplification (OTS), in 2010. This chapter reviews the UK experience with the OTS and considers whether there is a place for an organisation equivalent to the OTS in other countries. Following a discussion of the independent status and the advisory role of the Office, the chapter concludes that the OTS has shown its value in achieving simplification of the administrative and compliance aspects of the tax system but it has had a limited role in bringing about more fundamental changes. The OTS experience provides important lessons for other countries as to what might be achieved with an independent institution undertaking simplification responsibilities.
