Complexity in taxation

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Chapter 3 in The Ecology of Tax Systems, 2018, pp 26-46 from Edward Elgar Publishing

Abstract: Summary: Tax systems have become progressively more complex. Various factors have led to increasing complexity. Time has been an important factor. Another factor has been that governments have increasingly used tax systems to promote a growing number of objectives. Lobbies have also contributed to complexity. The chapter presents various estimates of complexity.

Keywords: Economics and Finance (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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