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Measuring tax complexity
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dc.contributor.author | Ulph, David Tregear | |
dc.date.accessioned | 2015-06-04T14:10:02Z | |
dc.date.available | 2015-06-04T14:10:02Z | |
dc.date.issued | 2014-12 | |
dc.identifier.citation | Ulph , D T 2014 ' Measuring tax complexity ' School of Economics & Finance Discussion Paper , no. 1417 , University of St Andrews , pp. 1-13 . | en |
dc.identifier.issn | 0962-4031 | |
dc.identifier.other | PURE: 192886006 | |
dc.identifier.other | PURE UUID: 3db8d310-75aa-4b80-b269-efa421ffcb46 | |
dc.identifier.other | ORCID: /0000-0003-3171-1270/work/59464537 | |
dc.identifier.uri | https://hdl.handle.net/10023/6755 | |
dc.description.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). | |
dc.format.extent | 13 | |
dc.language.iso | eng | |
dc.publisher | University of St Andrews | |
dc.relation.ispartof | en | |
dc.relation.ispartofseries | School of Economics & Finance Discussion Paper | en |
dc.rights | (c) the author 2014 | en |
dc.subject | Complexity | en |
dc.subject | Design complexity | en |
dc.subject | Tax equivalence | en |
dc.subject | Distortions | en |
dc.subject | Legal uncertainty | en |
dc.subject | Compliance costs | en |
dc.subject | Avoidance | en |
dc.subject | HB Economic Theory | en |
dc.subject.lcc | HB | en |
dc.title | Measuring tax complexity | en |
dc.type | Working or discussion paper | en |
dc.description.version | Postprint | en |
dc.contributor.institution | University of St Andrews. School of Economics and Finance | en |
dc.identifier.url | https://ideas.repec.org/p/san/wpecon/1417.html | en |
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