The Defective Jigsaw

Australian Tax Forum, Vol. 30, pp. 783-817, 2015

Sydney Law School Research Paper No. 15/87

41 Pages Posted: 25 Sep 2015 Last revised: 31 Mar 2016

See all articles by Graeme S. Cooper

Graeme S. Cooper

The University of Sydney - Faculty of Law

Multiple version iconThere are 2 versions of this paper

Date Written: September 23, 2015

Abstract

A number of highly visible projects have been undertaken in Australia since the early 1990s in an endeavour to simplify the income tax. Most of the focus has been on linguistic measures – changing the words used in drafting tax statutes, the way that text is presented to readers and the degree of precision with which rules are expressed. This article focuses on a different and neglected source of confusion – the way individual regimes within the tax legislation interact. Drafting experiments do not, and cannot, address this source of confusion, but it remains as great a source of difficulty as the form in which text is prepared and presented. This article analyses and classifies common instances of the problem, explores how they arise and examines the kinds of complexity that results. The article argues that new projects focusing on structural design can accomplish much, perhaps even more, than past projects focusing on language.

Keywords: Tax, legislative drafting, tax reform

JEL Classification: K22, K30 K34, K40, H20, H25, G38

Suggested Citation

Cooper, Graeme S., The Defective Jigsaw (September 23, 2015). Australian Tax Forum, Vol. 30, pp. 783-817, 2015, Sydney Law School Research Paper No. 15/87, Available at SSRN: https://ssrn.com/abstract=2664875 or http://dx.doi.org/10.2139/ssrn.2664875

Graeme S. Cooper (Contact Author)

The University of Sydney - Faculty of Law ( email )

New Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia

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