The increasing complexity of tax law creates more opportunities for tax avoidance, rather than less. Simplifying taxation systems might work to the advantage of governments and taxpayers alike, writes Simon Mabey
November 24, 2004 at 07:03 PM
1 minute read
The original version of this story was published on Legalweek
At the risk of stating the blatantly obvious, we need to bear in mind that taxes are there to raise revenue for governments to spend. The existence of legitimate tax avoidance has a bearing on how they go about that task. Two issues have a particular bearing on this: one is the complexity of tax law, and secondly the rates of individual taxes.
The how
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