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Complexity in taxation

In: The Ecology of Tax Systems

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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.

Suggested Citation

  • ., 2018. "Complexity in taxation," Chapters, in: The Ecology of Tax Systems, chapter 3, pages 26-46, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:18199_3
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    Cited by:

    1. Marleau Donais, Francis & Abi-Zeid, Irène & Waygood, E. Owen D. & Lavoie, Roxane, 2019. "Assessing and ranking the potential of a street to be redesigned as a Complete Street: A multi-criteria decision aiding approach," Transportation Research Part A: Policy and Practice, Elsevier, vol. 124(C), pages 1-19.

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    Economics and Finance;

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