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    A conceptual map of tax rule change

    168741_168741.pdf (1.314Mb)
    Access Status
    Open access
    Authors
    Oats, Lynne
    Sadler, Pauline
    Date
    2011
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Oats, Lynne and Sadler, Pauline. 2011. A conceptual map of tax rule change. Australian Tax Forum. 26 (2): pp. 109-136.
    Source Title
    Australian Tax Forum
    ISSN
    0812695X
    School
    School of Business Law
    Remarks

    Reproduced with permission from THE TAX INSTITUTE, publisher of Australian Tax Forum www.taxinstitute.com.au

    URI
    http://hdl.handle.net/20.500.11937/28887
    Collection
    • Curtin Research Publications
    Abstract

    The purpose of this paper is to present a conceptual map to assist tax scholars in framing their analyses of tax rule change. The map is developed in two stages; the first identifies the various factors that bring pressure to bear on the tax system to initiate rule change. The second stage observes the subsequent effect of change, or a failure to change, in terms of taxpayer response, which in turn becomes a further pressure for more change. The map is illustrated using two vignettes from different periods in time, and it is hoped that it will inspire tax scholars, from whatever disciplinary background, to embrace the complexity and hidden depths of tax as a field of enquiry.

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