You are not logged in.

Taming Complexity in Australian Income Tax

Krever, Rick 2003, Taming Complexity in Australian Income Tax, Sydney law review, vol. 25, no. 4, pp. 467-505.

Attached Files
Name Description MIMEType Size Downloads

Title Taming Complexity in Australian Income Tax
Author(s) Krever, Rick
Journal name Sydney law review
Volume number 25
Issue number 4
Start page 467
End page 505
Publisher Lawbook Co.
Place of publication Rozelle, N. S. W.
Publication date 2003-12
ISSN 0082-0512
Keyword(s) Income tax
tax reform
Summary Taxpayers and tax authorities recognise that complex Australian income tax law is in need of simplification - during the past decade there have been two ineffective attempts at simplification of the tax law - first by redrafting the law in plain English without addressing structural issues - second by the proposed wholesale replacement of the legislation with a new foundation, incorporating most of the causes of the complexity in the current law - with tax law growing in size and complexity, new paths to simplification must be considered.
Language eng
Field of Research 180125 Taxation Law
HERDC Research category C1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30002108

Document type: Journal Article
Collection: Law
Connect to link resolver
 
Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved.

Versions
Version Filter Type
Citation counts: TR Web of Science Citation Count  Cited 0 times in TR Web of Science
Scopus Citation Count Cited 0 times in Scopus
Google Scholar Search Google Scholar
Access Statistics: 378 Abstract Views, 0 File Downloads  -  Detailed Statistics
Created: Mon, 07 Jul 2008, 08:15:32 EST

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.