Administering Tax Complexity Versus Simplicity

TAX SIMPLIFICATION (Chris Evans, Richard Krever, & Peter Mellor eds., 2015)

36 Pages Posted: 23 Oct 2017

See all articles by Kristin E. Hickman

Kristin E. Hickman

University of Minnesota - Twin Cities - School of Law

Date Written: July 26, 2015

Abstract

This Essay was written for a symposium entitled Tax System Complexity, held in Prato, Italy on September 29-30, 2014. Symposium essays sought to understand, assess, and address tax system complexity and issues related thereto. The Essay describes the U.S. tax system's expansion from its original function of raising revenue to fund government operations to include administering a variety of social welfare and regulatory programs, including but not limited to tax expenditures. The Essay then considers how this expansion of the tax system's scope undermines the case for tax exceptionalism from general legal requirements, principles, and norms that govern how federal government agencies in the U.S. pursue their missions.

Keywords: tax complexity, tax simplification, administrative law

JEL Classification: K10, K19, K20, K23, K29, K34

Suggested Citation

Hickman, Kristin E., Administering Tax Complexity Versus Simplicity (July 26, 2015). TAX SIMPLIFICATION (Chris Evans, Richard Krever, & Peter Mellor eds., 2015). Available at SSRN: https://ssrn.com/abstract=3056741

Kristin E. Hickman (Contact Author)

University of Minnesota - Twin Cities - School of Law ( email )

229 19th Avenue South
Minneapolis, MN 55455
United States
612-624-2915 (Phone)

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