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Does the Tax Value Method increase ‘certainty’ in dealing with tax? An experimental approach

Cooper, Graeme; Wenzel, Michael


This paper details the design and findings of a study commissioned by the Australian Board of Taxation. The study tried to test empirically the claim, made in the Review of Business Taxation, that the proposed Tax Value Method (TVM) of defining the tax base would increase ‘certainty’ for taxpayers and administrators. The study investigated this proposition under controlled experimental conditions, covering a number of possible meanings of the concept of certainty. University students were...[Show more]

CollectionsANU Research Publications
Date published: 2004
Type: Working/Technical Paper


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