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Angela Ryan
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Related publications
Keep it Simple, Stupid- the New Tax Reform
Equity and efficiency are desirable goals in tax law. But recent tax reform has overlooked a thrid desideratum: simplicity. The next round of tax reform need to focus on lower compliance costs and less complexity.
Tax Reform in New Zealand: The Shape of Things to Come in Australia?
New Zealand had preceded us down the path of tax reform. We can learn from its experiance.