Research and analysis
Definitions in tax legislation and their contribution to complexity
Papers analysing the use of definitions for three tax acts.
PDF, 1.12MB, 40 pages
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PDF, 98.8KB, 7 pages
The Office of Tax Simplification is carrying out a project to identify and measure the factors responsible for tax complexity. As part of this project, definitions in tax legislation have been considered and this paper is the first stage of this project. It outlines initial findings, identifies commons themes and considers some suggestions and guidelines for a ‘good’ definition.