Centre for Policy on Ageing
 

 

Tax problems and the elderly
 — form filling and compliance costs
Author(s)Simon James, Alan Lewis, Julie Maloney
Journal titleAgeing and Society, vol 5, part 3, September 1985
Pagespp 305-317
KeywordsTaxation [older people].
AnnotationThe purpose of this paper is to explore the difficulties older taxpayers experience when complying with the tax system operated in the United Kingdom. Some of these problems arise from particular characteristics of the UK system, which are difficult for taxpayers to understand. Results from the survey reported here point to disproportionately high compliance costs experienced by elderly and recently retired taxpayers. The policy implications of these findings are discussed in terms of such matters as the improved distribution of explanatory leaflets and the need for simplification and improved comprehensibility of tax and other bureaucratic literature. Throughout the paper comparisons are drawn particularly between Britain and the USA. (KJ).
Accession NumberCPA-930824031 A
ClassmarkJS

Data © Centre for Policy on Ageing

...from the Ageinfo database published by Centre for Policy on Ageing.
 

CPA home >> Ageinfo Database >> Queries to: webmaster@cpa.org.uk