The readability of Australia's taxation laws and supplementary materials: an empirical investigation

Smith, David and Richardson, Grant (1999) The readability of Australia's taxation laws and supplementary materials: an empirical investigation. Fiscal Studies, 20 3: 321-349. doi:10.1111/j.1475-5890.1999.tb00016.x


Author Smith, David
Richardson, Grant
Title The readability of Australia's taxation laws and supplementary materials: an empirical investigation
Journal name Fiscal Studies   Check publisher's open access policy
ISSN 0143-5671
1475-5890
Publication date 1999-09
Sub-type Article (original research)
DOI 10.1111/j.1475-5890.1999.tb00016.x
Open Access Status Not Open Access
Volume 20
Issue 3
Start page 321
End page 349
Total pages 29
Place of publication Hoboken NJ, United States
Publisher Wiley-Blackwell Publishing
Language eng
Abstract Australian taxation law has been criticised for many years for its difficulty to read and understand. The Tax Law Improvement Project (TLIP) was established in December 1993 to rewrite in plain language Australia's income tax legislation. The primary purpose of this study is to test empirically the effectiveness of attempts at simplifying the Income Tax Assessment Act 1936 as amended. The study utilises empirical measures in analysing the level of readability of Australia's taxation laws. In doing so, it builds on earlier research, which applied similar methods in examining the New Zealand taxation simplification process. It was found that the sections of Income Tax Assessment Act 1997 sampled were slightly more readable than corresponding sections of Income Tax Assessment Act 1936 as amended, which is consistent with Wallschutzky's (1995) findings. Nevertheless, the results fall well short of acceptable bench-marks, suggesting that the goal of simplification has not been achieved.
Keyword K34
Readability
Simplification
Plain language
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status Unknown

Document type: Journal Article
Sub-type: Article (original research)
Collection: UQ Business School Publications
 
Versions
Version Filter Type
Citation counts: Scopus Citation Count Cited 0 times in Scopus Article
Google Scholar Search Google Scholar
Created: Mon, 01 Feb 2016, 16:47:19 EST by Karen Morgan on behalf of UQ Business School