Measuring tax complexity
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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).
Ulph , D T 2014 ' Measuring tax complexity ' School of Economics & Finance Discussion Paper , no. 1417 , University of St Andrews , pp. 1-13 .
Working or discussion paper
(c) the author 2014