The comprehensibility of taxation: a study of taxation and communications
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Aldershot u.a.
Avebury
1987
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 314 S. |
| ISBN: | 0566053489 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV000658671 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | t | ||
| 008 | 871110s1987 |||| 00||| eng d | ||
| 020 | |a 0566053489 |9 0-566-05348-9 | ||
| 035 | |a (OCoLC)14377451 | ||
| 035 | |a (DE-599)BVBBV000658671 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-12 |a DE-355 |a DE-188 |a DE-19 | ||
| 050 | 0 | |a HJ2621 | |
| 082 | 0 | |a 336.2/00941 |2 19 | |
| 082 | 0 | |a 808/.066336021 |2 19 | |
| 084 | |a QL 441 |0 (DE-625)141724: |2 rvk | ||
| 100 | 1 | |a James, Simon |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a The comprehensibility of taxation |b a study of taxation and communications |c Simon James, Alan Lewis and Frances Allison |
| 264 | 1 | |a Aldershot u.a. |b Avebury |c 1987 | |
| 300 | |a XIII, 314 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Tax administration and procedure |z Great Britain | |
| 650 | 4 | |a Taxation | |
| 650 | 4 | |a Taxation |z Great Britain | |
| 650 | 0 | 7 | |a Steuersystem |0 (DE-588)4183215-2 |2 gnd |9 rswk-swf |
| 651 | 4 | |a Großbritannien | |
| 651 | 7 | |a Großbritannien |0 (DE-588)4022153-2 |2 gnd |9 rswk-swf | |
| 689 | 0 | 0 | |a Großbritannien |0 (DE-588)4022153-2 |D g |
| 689 | 0 | 1 | |a Steuersystem |0 (DE-588)4183215-2 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Lewis, Alan |e Verfasser |4 aut | |
| 700 | 1 | |a Allison, Frances |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HEBIS Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=000410936&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-000410936 | ||
Datensatz im Suchindex
| _version_ | 1804115106719596544 |
|---|---|
| adam_text | The Comprehensibility of
Taxation
A Study of Taxation and Communications
SIMON JAMES
Lecturer in Economics, University of Exeter,
ALAN LEWIS
Lecturer in Research Methods, University of Bath
and
FRANCES ALLISON
Formerly Research Officer, University of Bath
Avebury
Aldershot • Brookfield USA • Hong Kong • Singapore • Sydney
Contents
List of Tables and Figures viii
Preface xi
Chapter 1 Introduction, Summary and Conclusions 1
1-1 The Tax System 2
1-2 The Taxpayers 6
1-3 Improving Comprehensibility 10
1-4 Recommendations 11
PART I TAXES
Chapter 2 The UK Personal Tax System 23
2-1 The Development of the UK Tax System 24
2-2 The Income Tax Structure in
1984/85 and 1985/86 34
2-3 Capital Gains Tax and Capital Transfer Tax 42
Chapter 3 Tax Administration 49
3-1 Employment Income and Pay-As-You-Earn 49
3-2 Other Incomes 57
3-3 The Tax Year 60
3-4 The Inland Revenue 63
3-5 Tax Administration Overseas 70
PART II TAXPAYERS
Chapter 4 Inland Revenue Information 77
4-1 Tax Districts 77
4-2 Inland Revenue Enquiry Stands 85
4-3 Errors in PI Returns 90
Appendix 4-1 Centre 1 Survey: Significant Chi-Square
values 103
v
Chapter 5 The Taxpayers 105
5-1 Surveying Taxpayers 105
5-2 The Pilot Survey 107
5-3 The Main Survey 113
5-4 The Results 118
5-5 Summary and Conclusions 126
Appendix 5-1 Technical Appendix 129
Appendix 5-2 Inland Revenue Districts in Survey 131
Appendix 5-3 Survey Sheet 133
Appendix 5-4 Survey Letter 135
Appendix 5-5 Initial Letter 136
Chapter 6 The Private Sector 137
6-1 The Westminster Press Survey 137
6-2 Radio Bristol 148
6-3 Citizens Advice Bureaus 150
6-4 Private Sector Tax Guides 154
6-5 Tax Advice and the Inland Revenue 157
Appendix 6-1 Technical Appendix 163
PART III COMPREHENSIBILITX
Chapter 7 The Academic Literature on
Comprehensibility 167
7-1 Readability Measures 167
7-2 Design Guides 176
7-3 Applying Academic Research 182
Chapter 8 Revenue Services and Comprehensibility 190
8-1 The United Kingdom 190
8-2 The United States 194
8-3 Canada 203
8-4 Sweden 206
8-5 Aids to Comprehensibility 210
Appendix 8-1 Inland Revenue Explanatory Pamphlets 216
Chapter 9 Redesigning Tax Forms 218
9-1 Explanatory Leaflets 218
9-2 Form P161: Retirement From Employment 225
9-3 The November Uprating 232
vi
Chapter 10 The Pi Tax Return 241
10-1 A Revised PI Return 242
10-2 Testing the Revised PI Return 244
10-3 The Personal Survey 246
10-4 The Postal Survey 252
Appendix 10-1 The Revised PI Return 268
Appendix 10-2 The Survey Questionnaire 274
Appendix 10-3 The Survey Letter 281
Chapter 11 The Short Form 282
11-1 How Short Can He Get It? 282
11-2 The Advantages of the Short Form 284
11-3 The Practicality of the Short Form 290
PART IV
Chapter 12 Organisations and Change 295
12-1 Organisations and Complexity 296
12-2 Change, Innovation and Constraint 298
Index 310
vii
|
| any_adam_object | 1 |
| author | James, Simon Lewis, Alan Allison, Frances |
| author_facet | James, Simon Lewis, Alan Allison, Frances |
| author_role | aut aut aut |
| author_sort | James, Simon |
| author_variant | s j sj a l al f a fa |
| building | Verbundindex |
| bvnumber | BV000658671 |
| callnumber-first | H - Social Science |
| callnumber-label | HJ2621 |
| callnumber-raw | HJ2621 |
| callnumber-search | HJ2621 |
| callnumber-sort | HJ 42621 |
| callnumber-subject | HJ - Public Finance |
| classification_rvk | QL 441 |
| ctrlnum | (OCoLC)14377451 (DE-599)BVBBV000658671 |
| dewey-full | 336.2/00941 808/.066336021 |
| dewey-hundreds | 300 - Social sciences 800 - Literature (Belles-lettres) and rhetoric |
| dewey-ones | 336 - Public finance 808 - Rhetoric & collections of literature |
| dewey-raw | 336.2/00941 808/.066336021 |
| dewey-search | 336.2/00941 808/.066336021 |
| dewey-sort | 3336.2 3941 |
| dewey-tens | 330 - Economics 800 - Literature (Belles-lettres) and rhetoric |
| discipline | Wirtschaftswissenschaften Literaturwissenschaft |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01698nam a2200457 c 4500</leader><controlfield tag="001">BV000658671</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">871110s1987 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0566053489</subfield><subfield code="9">0-566-05348-9</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)14377451</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV000658671</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HJ2621</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">336.2/00941</subfield><subfield code="2">19</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">808/.066336021</subfield><subfield code="2">19</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 441</subfield><subfield code="0">(DE-625)141724:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">James, Simon</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The comprehensibility of taxation</subfield><subfield code="b">a study of taxation and communications</subfield><subfield code="c">Simon James, Alan Lewis and Frances Allison</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Aldershot u.a.</subfield><subfield code="b">Avebury</subfield><subfield code="c">1987</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XIII, 314 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Steuer</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Tax administration and procedure</subfield><subfield code="z">Great Britain</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield><subfield code="z">Great Britain</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuersystem</subfield><subfield code="0">(DE-588)4183215-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">Großbritannien</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Großbritannien</subfield><subfield code="0">(DE-588)4022153-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Großbritannien</subfield><subfield code="0">(DE-588)4022153-2</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Steuersystem</subfield><subfield code="0">(DE-588)4183215-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Lewis, Alan</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Allison, Frances</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HEBIS Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=000410936&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-000410936</subfield></datafield></record></collection> |
| geographic | Großbritannien Großbritannien (DE-588)4022153-2 gnd |
| geographic_facet | Großbritannien |
| id | DE-604.BV000658671 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T15:17:21Z |
| institution | BVB |
| isbn | 0566053489 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-000410936 |
| oclc_num | 14377451 |
| open_access_boolean | |
| owner | DE-12 DE-355 DE-BY-UBR DE-188 DE-19 DE-BY-UBM |
| owner_facet | DE-12 DE-355 DE-BY-UBR DE-188 DE-19 DE-BY-UBM |
| physical | XIII, 314 S. |
| publishDate | 1987 |
| publishDateSearch | 1987 |
| publishDateSort | 1987 |
| publisher | Avebury |
| record_format | marc |
| spelling | James, Simon Verfasser aut The comprehensibility of taxation a study of taxation and communications Simon James, Alan Lewis and Frances Allison Aldershot u.a. Avebury 1987 XIII, 314 S. txt rdacontent n rdamedia nc rdacarrier Steuer Tax administration and procedure Great Britain Taxation Taxation Great Britain Steuersystem (DE-588)4183215-2 gnd rswk-swf Großbritannien Großbritannien (DE-588)4022153-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Steuersystem (DE-588)4183215-2 s DE-604 Lewis, Alan Verfasser aut Allison, Frances Verfasser aut HEBIS Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=000410936&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | James, Simon Lewis, Alan Allison, Frances The comprehensibility of taxation a study of taxation and communications Steuer Tax administration and procedure Great Britain Taxation Taxation Great Britain Steuersystem (DE-588)4183215-2 gnd |
| subject_GND | (DE-588)4183215-2 (DE-588)4022153-2 |
| title | The comprehensibility of taxation a study of taxation and communications |
| title_auth | The comprehensibility of taxation a study of taxation and communications |
| title_exact_search | The comprehensibility of taxation a study of taxation and communications |
| title_full | The comprehensibility of taxation a study of taxation and communications Simon James, Alan Lewis and Frances Allison |
| title_fullStr | The comprehensibility of taxation a study of taxation and communications Simon James, Alan Lewis and Frances Allison |
| title_full_unstemmed | The comprehensibility of taxation a study of taxation and communications Simon James, Alan Lewis and Frances Allison |
| title_short | The comprehensibility of taxation |
| title_sort | the comprehensibility of taxation a study of taxation and communications |
| title_sub | a study of taxation and communications |
| topic | Steuer Tax administration and procedure Great Britain Taxation Taxation Great Britain Steuersystem (DE-588)4183215-2 gnd |
| topic_facet | Steuer Tax administration and procedure Great Britain Taxation Taxation Great Britain Steuersystem Großbritannien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=000410936&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT jamessimon thecomprehensibilityoftaxationastudyoftaxationandcommunications AT lewisalan thecomprehensibilityoftaxationastudyoftaxationandcommunications AT allisonfrances thecomprehensibilityoftaxationastudyoftaxationandcommunications |