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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...
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New Zealand is currently the only member country of the Organisation for Economic Co-operation and Development (OECD) without a formal, comprehensive regime in place for taxing the capital gains made by its personal and corporate residents. Being the outlier is insufficient justification for...
Persistent link: https://www.econbiz.de/10012931708
The genesis of this set of five papers on prefilled (or pre-populated) personal income tax returns was the observation that the Québec government had initiated in December 2007 a prefilled personal income tax program. A target group of 100,000 tax filers, 80% of whom were age 65 or older were...
Persistent link: https://www.econbiz.de/10014171298
This article compares and contrasts the Australian Henry Review,with major tax reviews that took place at about the same time in the United Kingdom (the Mirrlees Review) and New Zealand (the Tax,Working Group Review). It suggests that the three countries share many cultural, social, economic and...
Persistent link: https://www.econbiz.de/10014090926