This article comprehensively reviews Australia's corporate income tax complexity as faced by multinational corporations …

importance of the normal analytical deliberation of knowledge requirements and tax complexity by taxpayers in influencing their … taxpayers to obtain extra training as well as seeking external professional advice in order to comply. Therefore, that tax … complexity has a direct and indirect impact (through compliance costs) on tax compliance. Rather than focusing only on the …

This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly … developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association … between total tax complexity, as proxied by the TCI, and the location probability. When we decompose the TCI into tax code …

This article comprehensively reviews Australia's corporate income tax complexity as faced by multinational corporations …

This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly … developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association … between total tax complexity, as proxied by the TCI, and the location probability. When we decompose the TCI into tax code …