Making Progress in Tax Simplification: A Comparison of the United States, Australia, New Zealand and the United Kingdom

McKerchar, Margaret A.; Meyer, Kristen; Karlinsky, Stewart

Making Progress in Tax Simplification: A Comparison of the United States, Australia, New Zealand and the United Kingdom

FURTHER GLOBAL CHALLENGES IN TAX ADMINISTRATION, McKerchar, M. and M. Walpole, eds., pp.359-375, Fiscal Publications, Birmingham, 2006

UNSW Law Research Paper No. 2009-49

18 Pages Posted: 13 May 2009

See all articles by Margaret A. McKerchar

Stewart Karlinsky

San Jose State University - Donald and Sally Lucas Graduate School of Business

Date Written: August 5, 2008

Abstract

Using a model of the key dimensions and requirements for tax simplification, the paper compares and contrasts the approaches taken and the achievements made in this regard in the United States, Australia, New Zealand and the United Kingdom. Based on this analysis, it is concluded that without a clear understanding of the process of tax simplification and its requirements, and in particular, the fundamental necessity to begin by developing appropriate tax policy in the broader context of economic reform, little (if any) progress can be made towards tax simplification even where there appears to be real commitment by policymakers.

Keywords: Taxation, tax simplification

Suggested Citation: Suggested Citation

McKerchar, Margaret A. and Meyer, Kristen and Karlinsky, Stewart, Making Progress in Tax Simplification: A Comparison of the United States, Australia, New Zealand and the United Kingdom (August 5, 2008). FURTHER GLOBAL CHALLENGES IN TAX ADMINISTRATION, McKerchar, M. and M. Walpole, eds., pp.359-375, Fiscal Publications, Birmingham, 2006, UNSW Law Research Paper No. 2009-49, Available at SSRN: https://ssrn.com/abstract=1398643