Complexity has long been a feature of taxation in the UK. For instance, the original Act of Parliament introducing the income tax in 1799 was a complex document of some 152 pages so that the government felt it necessary to issue a guide entitled A Plain, Short and...
CITATION STYLE
James, S. (2016). The Complexity of Tax Simplification: The UK Experience. In The Complexity of Tax Simplification (pp. 229–246). Palgrave Macmillan UK. https://doi.org/10.1057/9781137478696_11
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