• Focus Area -
  • Type External Book
  • Date 1 January 2015


Why are tax systems so complex? What are the causes of tax law complexity? What are the consequences? Why is tax simplification so difficult to achieve? These, and related questions, lie at the core of this volume on tax simplification featuring chapters by leading tax experts around the world. The quest for simplicity – or at least some move towards simplification – has been a fixation of governments and others for many years, but little appears to have been achieved. Tax simplification is the most widely quoted but the least widely observed of the usually stated goals of policy (equity and efficiency being the others). It has been used (and abused) as a primary justification for tax reform over the last century, and typically it is seen as ‘a good thing’ – to say that one is in favour of tax simplification is tantamount to stating that one is in favour of good as opposed to evil.

The volume explores all aspects of tax complexity and simplification, from policy through law to practice. It is both theoretical and practical, providing key insights that can help the reader to understand tax complexity, assess its impact and identify potential means by which tax simplification can be attained – or at least complexity can be contained.

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Wolter Skluwer


Fatih Yılmaz

Fellow Dr. Yilmaz currently works as a Fellow I in the Climate and Sustainability program. His current research agenda aims to…

Dr. Yilmaz currently works as a Fellow I in the Climate and Sustainability program. His current research agenda aims to enhance our understanding of the financial and economic consequences of the sustainable energy transition and to design effective policies to balance risk and growth prospects.

Prior to joining KAPSARC, Dr. Yilmaz worked as an economist at the Central Bank of the Republic of Turkey, where he was actively involved in the research and the design of policies for the private and banking sectors. He also worked as a consultant for the World Bank and spent a year as an assistant professor of economics at ADA University.

He has authored various academic and policy articles and attended academic conferences and workshops. He holds a Ph.D. in economics from the University of Calgary.


  • Sustainable Finance and Investment
  • Applied Banking and Finance
  • Corporate Taxation
  • Public Economics
  • Applied Micro-Econometrics

Publications See all Fatih Yılmaz’s publications

Jacqueline Coolidge

Jacqueline Coolidge

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