A conceptual map of tax rule change
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...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Taxation Institute of Australia
2011
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| Online Access: | http://hdl.handle.net/20.500.11937/28887 |
| _version_ | 1848752656368009216 |
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| author | Oats, Lynne Sadler, Pauline |
| author_facet | Oats, Lynne Sadler, Pauline |
| author_sort | Oats, Lynne |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T08:12:05Z |
| format | Journal Article |
| id | curtin-20.500.11937-28887 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T08:12:05Z |
| publishDate | 2011 |
| publisher | Taxation Institute of Australia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-288872017-01-30T13:08:07Z A conceptual map of tax rule change Oats, Lynne Sadler, Pauline 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. 2011 Journal Article http://hdl.handle.net/20.500.11937/28887 Taxation Institute of Australia fulltext |
| spellingShingle | Oats, Lynne Sadler, Pauline A conceptual map of tax rule change |
| title | A conceptual map of tax rule change |
| title_full | A conceptual map of tax rule change |
| title_fullStr | A conceptual map of tax rule change |
| title_full_unstemmed | A conceptual map of tax rule change |
| title_short | A conceptual map of tax rule change |
| title_sort | conceptual map of tax rule change |
| url | http://hdl.handle.net/20.500.11937/28887 |