Since the implementation of self assessment in Malaysia almost a decade ago, taxpayers' compliance behaviour has attracted considerable attention. Tax compliance research in Malaysia has predominantly been in the context of income tax and personal taxpayers, and has been conducted using survey...

The Superannuation Industry Supervision Act 1993 (Cth) (the SIS Act) has been amended from 1 July 2013 to require the trustees of Australian superannuation funds to have regard and consider the taxation consequences of their investment strategy. In spite of the literature strongly supporting the...

Taxation is a fundamental part of everyday life and it comes as no surprise that it attracts great interest from policymakers, academics, business and the wider community both in Australia and overseas. However, those interested in tax research come from very diverse discipline backgrounds...

Taxation is a fundamental part of everyday life and it comes as no surprise that it attracts great interest from policymakers, academics, business and the wider community both in Australia and overseas. However, those interested in tax research come from very diverse discipline backgrounds...

Using a model of the key dimensions and requirements for tax simplification, the paper compares and contrasts the approaches taken and the achievements made in this regard in the United States, Australia, New Zealand and the United Kingdom. Based on this analysis, it is concluded that without a...