The Tax Take : Deciding which tax system is best: a simple one or a fair one
The Irish tax system is relatively simple for companies and PAYE individuals alike. But does this simplicity come at the cost of fairness?
Almost anything can be studied. One of the latest topics to attract the attention of researchers is why tax is so complicated.
A team working mainly from the University of Paderborn in Germany has recently devoted quite a lot of time and effort into establishing what makes life so difficult for taxpayers. Some of the factors are obvious – how complicated calculations are, or how incomprehensible the law is. The researchers also considered issues which...
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