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The Compliance Costs of Taxation in Australia and Tax Simplification: The Issues
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Jeff Pope
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Abstract
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This paper identifies six phases in the development of the compliance costs of taxation, in an Australian context. Estimates of the compliance costs of personal and public companies' income taxation are presented, and an international comparison cautiously made. Major policy issues related to compliance costs are considered. Cost-reducing measures are identified and classified. Specific proposals for Australia's income-tax system are considered. The paper concludes that the compliance costs of income taxation in Australia are high, and that simplification of income tax is likely to lead to significant economic resource savings. The prognosis for reform is mixed but the overall view is not optimistic.
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Keywords
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TAXATION; COMPLIANCE; COSTS.
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Contact Details
Jeff Pope
Department of Economics
Curtin University of Technology
PO Box U1987
Perth WA 6001
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The author is a Research Associate at the Economic Research Centre, University of Western Australia. The financial support of the Australian Tax Research Foundation, the Business Council of Australia and the Australian Research Council is gratefully acknowledged. The author wishes to thank: John Wickerson (ATO) for drawing his attention to the IRS conference reports cited; Peter Dawkins, John Hasseldine, Lynne Oates, Patsy Pope, Cedric Sandford and Ian Wallschutzky for their helpful comments on an earlier draft; and an anonymous referee. The paper was completed prior to the Federal election of March 1993.
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