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McKerchar, Margaret; Meyer, Kristen; Karlinsky, Stewart --- "Making progress in tax simplification: a comparison of the United States, Australia, New Zealand and the United Kingdom" [2008] UNSWLRS 49

Last Updated: 12 December 2008

Making progress in tax simplification: a comparison of the United States, Australia, New Zealand and the United Kingdom
Margaret McKerchar, Kristen Meyer and Stewart Karlinsky

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Citation

This paper has been presented at the 7th International Taxation Administration Conference hosted by Atax, UNSW in Sydney in 2006. This paper was published in “Further Global Challenges in Tax Administration”, McKerchar, M. and M. Walpole (Eds), 2006, Fiscal Publications, Birmingham, pp.359-375. It is being republished with the permission of Fiscal Publications.

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.