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...

As the United Kingdom continues along the path of full self assessment practitioners and taxpayers alike reflect on the future of the system and the shifted burden of tax compliance. Change always involves cost in such circumstances, but what ongoing costs will taxpayers now be required to meet...

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...

The focus of this article is on the burden imposed by all aspects of compliance with tax obligations in New Zealand. It explores the levels of research into tax compliance costs undertaken in New Zealand and the outcomes of that research, and compares this data with comparable international...

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...

This article explores the tax compliance costs — those costs incurred by taxpayers or third parties, such as businesses, in meeting the requirements laid upon them in complying with a given structure and level of tax — that New Zealand could expect to encounter if a capital gains tax (CGT)...