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Reflections on Tax by Design *
Author(s) -
Creedy John
Publication year - 2011
Publication title -
fiscal studies
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.63
H-Index - 40
eISSN - 1475-5890
pISSN - 0143-5671
DOI - 10.1111/j.1475-5890.2011.00141.x
Subject(s) - economics , public economics , value (mathematics) , tax planning , tax reform , tax credit , value added tax , international taxation , computer science , machine learning
This paper reviews Tax by Design . Comparisons are made with the earlier Meade Report and with recent tax reviews in Australia and New Zealand. Emphasis is given to the role of value judgements in tax design and the gulf between theory and practice.