Tax simplification: an accident looking for a place to happen?
Dabner, Justin (2000) Tax simplification: an accident looking for a place to happen? The Tax Specialist, 3 (5). pp. 238-246.
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This article examines sec. 1-3 of the Income Tax Assessment Act 1997 to determine whether it is likely to achieve its goal, and argues that a simple amendment to the provision might improve its chance of success.
|Item Type:||Article (Refereed Research - C1)|
|Date Deposited:||17 Aug 2012 02:38|
|FoR Codes:||18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%|
|SEO Codes:||97 EXPANDING KNOWLEDGE @ 100%|