The Office of Tax Simplification: An Evaluation from 'Down Under'
|Speaker:||Professor Adrian Sawyer, University of Canterbury, Christchurch, New Zealand|
|Date:||Tuesday 10 September 2013|
|Location:||Bateman Lecture Theatre, Building One, Streatham Campus|
The Office of Tax Simplification (OTS), established in July 2010, has over three years ‘under its belt’. Thus it is opportune to review its contributions and the extent to which it is achieving its brief, prior to its scheduled ‘retirement’ at the 2015 UK Parliamentary elections. In a study published in the British Tax Review in 2013, I compared the early work of the OTS to that of the Tax Working Group (TWG) in New Zealand (NZ) within the framework of NZ’s well-established Generic Tax Policy Process (GTPP). In that study an early contribution of the OTS to tax policy awareness within the UK was its Complexity Index. Concurrently the OTS is actively involved in a number of important tax policy projects. The paper builds upon this 2013 paper, along with the contributions of other researchers, to offer an outsider’s perspective from ‘down under’, of the contribution of the OTS to UK tax policy.