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

Margaret A. McKerchar

University of New South Wales (UNSW)

Kristen Meyer

affiliation not provided to SSRN

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

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

Margaret A. McKerchar

University of New South Wales (UNSW) ( email )

Kensington
High St
Sydney, NSW 2052
Australia

Kristen Meyer

affiliation not provided to SSRN ( email )

Stewart Karlinsky (Contact Author)

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

One Washington Square
San Jose, CA 95192-0066
United States

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