Measuring Tax Complexity

David Ulph

No 2015-18, SIRE Discussion Papers from Scottish Institute for Research in Economics (SIRE)

Abstract: 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).

Keywords: Complexity; Design Complexity; Tax Equivalence; Distortions; Legal Uncertainty; Compliance Costs; Avoidance (search for similar items in EconPapers)
Date: 2014-12
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Persistent link: https://EconPapers.repec.org/RePEc:edn:sirdps:606

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