Tax Reform and Tax Simplification: Conceptual and Measurement Issues and Australian Experiences

Abstract

The chapter is derived from an Australian Research Council (ARC) Linkage project being conducted by the author in conjunction with Professor Chris Evans (UNSW Australia), Professor Richard Krever (Monash University) and Dr Phil Lignier (University of Tasmania) together with the Institute of Chartered Accountants in Australia (ICAA). The views expressed in this paper are those of the author and do not necessarily reflect those of the ARC or ICAA. This chapter also draws from previously published materials by the author. Most of these materials have first appeared in Australian Tax Forum and have been reproduced with permission from the Tax Institute.