Taxation and red tape the cost to British business of complying with the UK tax system
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| Format: | Buch |
| Sprache: | English |
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<<The>> Institute of Economic Affairs
2010
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| Schriftenreihe: | Research monograph
64 |
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| 245 | 1 | 0 | |a Taxation and red tape |b the cost to British business of complying with the UK tax system |c by Francis Chittenden ; Hilary Foster & Brian Sloan |
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| 650 | 4 | |a Business tax |z Great Britain | |
| 650 | 4 | |a Business tax |x Economic aspects |z Great Britain | |
| 650 | 4 | |a Fiscal policy |z Great Britain | |
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| _version_ | 1804148451621994496 |
|---|---|
| adam_text | Titel: Taxation and red tape
Autor: Chittenden, Francis
Jahr: 2010
CONTENTS
The authors
Foreword ^ °
Acknowledgements ^ 2
Summary 1 ^
List of tables and figures 15
Introduction and overview 19
What are the hidden costs of taxation? !9
Why do these costs matter? 19
Attempts at quantification of costs 21
Overview of remaining chapters
3 History and context of research into the
hidden costs of taxation
26
30
What are the hidden costs of taxation and
why do they matter?
Introduction 30
Outline of the hidden costs of compliance 32
Measurement of hidden costs 38
Why are hidden costs important? 43
Conclusion 52
54
Introduction 54
Numbers of taxpayers and structure 56
Overview of research into the hidden costs of taxation 58
Sandford s research into tax compliance costs 62
Developments in the study of payroll compliance cost
burdens
Developments in the study of Sales Tax compliance
costs
Concluding remarks
73
75
78
Recent developments in the economic
context of tax compliance costs
Changes in the composition of the workforce in the UK 79
World Bank Doing Business initiative 83
Background to the Administrative Burdens Reduction
Exercise (ABRE) 87
Improvements in information and communications
technology 92
Further simplifications have been introduced in the UK 96
A note of caution: volume of legislation 99
Concluding remarks 101
Future trends 103
Introduction 103
Complexity of legislation 104
Global comparisons of tax systems promote
transparency 107
Trends in taxation systems 109
Other impositions on employers related to the
tax system 114
Concluding remarks 116
Annexe 117
6 Issues for policymakers 120
Introduction 120
Government policy objectives 121
Temporary compliance costs 123
Regular compliance costs 125
Complexity of the legislative process 128
Concluding remarks 13 3
Annexe 135
7 Tackling complexity 137
How to simplify the tax system: legislation and process 137
Practical changes to the current withholding
arrangements 141
Other practical ways to simplify 142
The role of advisers in enabling government to
administer taxes efficiently 145
An agenda for change 14 7
References 153
About the IEA 166
|
| any_adam_object | 1 |
| author | Chittenden, Francis Foster, Hilary Sloan, Brian |
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| building | Verbundindex |
| bvnumber | BV039609330 |
| ctrlnum | (DE-599)BVBBV039609330 |
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| geographic_facet | Großbritannien |
| id | DE-604.BV039609330 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:07:21Z |
| institution | BVB |
| isbn | 9780255366120 0255366124 |
| language | English |
| lccn | 2010474719 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-024460018 |
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| physical | 167 S. |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | <<The>> Institute of Economic Affairs |
| record_format | marc |
| series | Research monograph |
| series2 | Research monograph |
| spelling | Chittenden, Francis Verfasser (DE-588)171413733 aut Taxation and red tape the cost to British business of complying with the UK tax system by Francis Chittenden ; Hilary Foster & Brian Sloan London <<The>> Institute of Economic Affairs 2010 167 S. txt rdacontent n rdamedia nc rdacarrier Research monograph 64 Recht Steuer Taxation Law and legislation Compliance costs Great Britain Business tax Great Britain Business tax Economic aspects Great Britain Fiscal policy Great Britain Großbritannien Foster, Hilary Verfasser aut Sloan, Brian Verfasser aut Research monograph 64 (DE-604)BV021850828 64 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024460018&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Chittenden, Francis Foster, Hilary Sloan, Brian Taxation and red tape the cost to British business of complying with the UK tax system Research monograph Recht Steuer Taxation Law and legislation Compliance costs Great Britain Business tax Great Britain Business tax Economic aspects Great Britain Fiscal policy Great Britain |
| title | Taxation and red tape the cost to British business of complying with the UK tax system |
| title_auth | Taxation and red tape the cost to British business of complying with the UK tax system |
| title_exact_search | Taxation and red tape the cost to British business of complying with the UK tax system |
| title_full | Taxation and red tape the cost to British business of complying with the UK tax system by Francis Chittenden ; Hilary Foster & Brian Sloan |
| title_fullStr | Taxation and red tape the cost to British business of complying with the UK tax system by Francis Chittenden ; Hilary Foster & Brian Sloan |
| title_full_unstemmed | Taxation and red tape the cost to British business of complying with the UK tax system by Francis Chittenden ; Hilary Foster & Brian Sloan |
| title_short | Taxation and red tape |
| title_sort | taxation and red tape the cost to british business of complying with the uk tax system |
| title_sub | the cost to British business of complying with the UK tax system |
| topic | Recht Steuer Taxation Law and legislation Compliance costs Great Britain Business tax Great Britain Business tax Economic aspects Great Britain Fiscal policy Great Britain |
| topic_facet | Recht Steuer Taxation Law and legislation Compliance costs Great Britain Business tax Great Britain Business tax Economic aspects Great Britain Fiscal policy Great Britain Großbritannien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024460018&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV021850828 |
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