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Developing Tax Policy in a Complex and Changing World

Author

Listed:
  • James, Simon
  • Edwards, Alison

    (School of Business and Economics, University of Exeter (UK))

Abstract

This paper examines issues affecting the formulation of tax policy through to the development of actual proposals by tax policy-makers. This is done taking account of the possibility that too narrow an approach to this process can produce misleading conclusions and that proposals for tax reform may be inappropriate when the wider context of the tax system as a whole and the environment in which it has to operate are considered. Two issues are used to illustrate this situation – tax compliance and tax simplification. The paper concludes that in developing tax policy it is important to ensure that the wider context is taken into account and it also outlines a practical approach to achieve this aim.

Suggested Citation

  • James, Simon & Edwards, Alison, 2008. "Developing Tax Policy in a Complex and Changing World," Economic Analysis and Policy, Elsevier, vol. 38(1), pages 35-53, March.
    • Handle: RePEc:eee:ecanpo:v:38:y:2008:i:1:p:35-53
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    Citations

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    Cited by:

    1. James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.
    2. Benno Torgler, 2021. "Behavioral Taxation: Opportunities and Challenges," CREMA Working Paper Series 2021-25, Center for Research in Economics, Management and the Arts (CREMA).
    3. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    4. James, Simon & Alley, Clinton, 2008. "Successful tax reform: the experience of value added tax in the United Kingdom and goods and services tax in New Zealand," MPRA Paper 19858, University Library of Munich, Germany.
    5. Gillman, Max & Benk, Szilard & Csabafi, Tamas, 2023. "Supply-side economics with AS-AD in Ramsey dynamic general equilibrium," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 505-531.
    6. Nima Massarrat-Mashhadi & Christian Sielaff, 2012. "Testing taxpayers' cognitive abilities - Survey-based evidence," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 5(1), pages 7-22, April.
    7. Lindemann, Henrik, 2015. "Budgetary Interests and the Degree of Unbundling in Electricity Markets - An Empirical Analysis for OECD Countries," Hannover Economic Papers (HEP) dp-543, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.

    More about this item

    Keywords

    Tax research; Tax policy; Tax compliance; Tax simplification;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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