tax simplification. The general wisdom seems to suggest that most tax systems are overly complex and that tax … simplification. The main purpose of our study then is to investigate if the high support for tax simplification is driven by a lack … of tax simplification. …

In spite of repeated calls for tax simplification around the world, tax systems, especially those in developed … countries, have evolved into complex ones. While there have been various approaches to tax simplification by different national … governments, the UK’s initiative of establishing a separate body responsible for tax simplification, namely, the Office of Tax …