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pt. 1. Introduction -- pt. 2. Theory and policy -- pt. 3. Tax functions and choices -- pt. 4. Tax revenue -- pt. 5. Tax …
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Despite prior literature emphasizing the increasing role of tax complexity, there is still no comprehensive tax complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code subindex and a tax framework subindex. The indices are...
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