A Handbook for Tax Simplification

A HANDBOOK FOR TAX SIMPLIFICATION, International Finance Corporation, October 2009

258 Pages Posted: 14 Jan 2010 Last revised: 24 Mar 2010

Date Written: October 1, 2009


Taxation has been identified by businesses all over the world as one of the biggest constraints for doing business. The purpose of this handbook is to provide policy makers especially in developing countries with a framework to assess a tax system in its entirety, measure the burden imposed by the tax including the compliance cost of tax administration, and define best practices for tax policy and administration that will yield a tax system that is simple and predictable and does not create an undue burden on private enterprise. Topics addressed in this handbook include Measuring Tax burden, Political Economy of Tax Simplification, Tax Policy Simplification, Tax Administration Simplification, Tax Incentives, Sub-National Tax Simplification, Corruption and Tax Simplification and Taxpayer Education and Assistance.

Keywords: Tax Policy, Tax Administration, Political Economy, Tax Incentives, Sub-National Tax, Tax Simplification, Tax Burden, Tax Compliance Cost

JEL Classification: H20, H71, P16, E62, H25, H71, K34

Suggested Citation

James, Sebastian, A Handbook for Tax Simplification (October 1, 2009). A HANDBOOK FOR TAX SIMPLIFICATION, International Finance Corporation, October 2009, Available at SSRN: https://ssrn.com/abstract=1535499

Sebastian James (Contact Author)

The World Bank ( email )

1818 H Street, NW
Washington, DC 20433
United States

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