Kluwer Law International
Tax Simplification
Key Metrics
- Chris Evans
- Kluwer Law International
- Hardcover
- 9789041159762
- 9.8 X 6.3 X 0.9 inches
- 1.55 pounds
- Law > Taxation
- English
Secure TransactionBook Description
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 �^' or at least some move towards simplification �^' 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 �^-a good thing�^-- �^' 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.
Author Bio
Chris Evans is a professor of history at the University of South Wales. He is the author of Slave Wales: The Welsh and Atlantic Slavery, 1660–1850 and the coauthor of Baltic Iron in the Atlantic World in the Eighteenth Century.
He studied History in London, both as an undergraduate and postgraduate and then spent a couple of years at the University of Newcastle upon Tyne as a postdoctoral research fellow; then came a couple of years working for the National Archives in London.
Research Interests
My current interests include: abolitionism in the British world in the nineteenth century; the links between European industry and the Atlantic slave trade; eighteenth-century whaling; and Swansea copper as an agency of global change in the nineteenth century.
Source: University of South Wales
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