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Measuring Tax Complexity

Author

Listed:
  • Ulph, David

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).

Suggested Citation

  • Ulph, David, 2014. "Measuring Tax Complexity," SIRE Discussion Papers 2015-18, Scottish Institute for Research in Economics (SIRE).
    • Handle: RePEc:edn:sirdps:606
    as

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    File URL: http://hdl.handle.net/10943/606
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