How to avoid complexity in the tax system
The Office of Tax Simplification set out lessons learned and four principles for avoiding complexity.
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In June 2015 the Office of Tax Simplification (OTS) set out some lessons learned over the last 5 years and summarised these into four key principles for making sure new tax measures are as simple as possible:
- Ensure the proposed tax measure meets the policy aims
- Focus the measure carefully
- Design the measure to meet the aim
- Maintain the measure properly