Making Progress in Tax Simplification : A Comparison of the United States, Australia, New Zealand and the United Kingdom

Using a model of the key dimensions and requirements for tax simplification, the paper compares and contrasts the approaches taken and the achievements made in this regard in the United States, Australia, New Zealand and the United Kingdom. Based on this analysis, it is concluded that without a clear understanding of the process of tax simplification and its requirements, and in particular, the fundamental necessity to begin by developing appropriate tax policy in the broader context of economic reform, little (if any) progress can be made towards tax simplification even where there appears to be real commitment by policymakers