Taxpayer uncertainty is the most frequently cited argument against statutory general anti-avoidance rules (GAARs).

This book discusses, among other things, tax and tax avoidance, advantages and disadvantages of statutory GAARs, and argues that there is greater taxpayer certainty where a statutory GAAR exists.

The book considers the form of a statutory GAAR that may best be expected to promote taxpayer certainty, using the Australian statutory GAARs (federal and state/territory) and the GAARs of jurisdictions including New Zealand, Canada and South Africa.

However, in order to promote taxpayer certainty, a uniform statutory GAAR is ultimately proposed for all jurisdictions within a federation, with safeguards to ensure its appropriate administration.

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This title provides a unique insight into the complexities of taxpayer uncertainty. The book is of interest to policy makers, practitioners and academics alike.