Beschreibung
Produktdetails
Format
Kopierschutz
Ja
Family Sharing
Ja
Text-to-Speech
Nein
Erscheinungsdatum
10.08.2015
Herausgeber
Chris Evans + weitereVerlag
Wolters KluwerSeitenzahl
384 (Printausgabe)
Dateigröße
2492 KB
Sprache
Englisch
EAN
9789041165855
Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity è^' or at least some move towards simplification è^' has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as è^-a good thingè^- è^' to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.
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