Complexity



Since its introduction in July 2002, the Botswana Value Added Tax (VAT) system has gone through several reforms. These include: an increase in the VAT… Read More ›

Towards Simplification of Value Added Tax Compliance for Small Businesses in Botswana – Lessons from New Zealand

Bilateral tax agreements ensure that incomes earned across borders are not taxed twice. However, the provisions of these agreements can be used to avoid taxes.… Read More ›

Evaluating the Multilateral Legal Instrument from a Developing Country Perspective

Scott Morrison has made much of his proposed tax changes, claiming that in the short term they will benefit low and middle income earners, and… Read More ›

Budget Forum 2018: This is not a Genuine or Equitable Way to Simplify the Personal Income Tax System

Individual taxpayers and businesses incur costs when complying with tax laws in addition to the tax paid and the efficiency costs. These costs are associated… Read More ›

Estimating Aggregated Tax Compliance Costs in Australia: A New Approach

Public sector organisations are increasingly aware of the importance of the client experience. Profitable organisations in the private sector ensure they provide superior customer service,… Read More ›

Public Sector Accountability for Citizen Experiences

This is an edited extract of a Crawford School event with Professor Vito Tanzi, former Director of the IMF Fiscal Affairs Department. The event was… Read More ›

Complexity and Inequality in Fiscal Systems: A Conversation Between Vito Tanzi, Stephen Howes, Roger Bradbury, Peter Whiteford and Miranda Stewart

Published by Southern Highlands News, Friday 1 February. I guess that it’s not meant as an April Fools joke but, apparently, apart from giving another… Read More ›

Tax Thought Bubbles: No Real Reform

Is tax so complex that it needs its own office aimed at simplification? Miranda Stewart interviews Jeremy Sherwood, Director of the United Kingdom Office of… Read More ›

An Interview with the Office for Tax Simplification

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