Measuring Tax Complexity

This paper critically examines a number of issues relating to the measurement of tax complexity. It starts with an analysis of the concept of tax complexity, distinguishing tax design complexity and operational complexity. It considers the consequences/costs of complexity, and then examines the rationale for measuring complexity. Finally it applies the analysis to an examination of an index of complexity developed by the UK Office of Tax Simplification (OTS).

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Year of publication:	2014-10-01
Authors:	Ulph, David
Institutions:	School of Economics and Finance, University of St. Andrews
Subject:	Complexity \| Design Complexity \| Tax Equivalence \| Distortions \| Legal Uncertainty \| Compliance Costs \| Avoidance

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Extent:	application/pdf
Series:	Discussion Paper Series, Department of Economics.
Type of publication:	Book / Working Paper
Notes:	Number 201417
Classification:	H11 - Structure, Scope, and Performance of Government ; H2 - Taxation, Subsidies, and Revenue ; H8 - Miscellaneous Issues
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011100018