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dc.contributor.authorUlph, David Tregear
dc.date.accessioned2015-06-04T14:10:02Z
dc.date.available2015-06-04T14:10:02Z
dc.date.issued2014-12
dc.identifier.citationUlph , D T 2014 ' Measuring tax complexity ' School of Economics & Finance Discussion Paper , no. 1417 , University of St Andrews , pp. 1-13 .en
dc.identifier.issn0962-4031
dc.identifier.otherPURE: 192886006
dc.identifier.otherPURE UUID: 3db8d310-75aa-4b80-b269-efa421ffcb46
dc.identifier.otherORCID: /0000-0003-3171-1270/work/59464537
dc.identifier.urihttps://hdl.handle.net/10023/6755
dc.description.abstractThis 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.extent13
dc.language.isoeng
dc.publisherUniversity of St Andrews
dc.relation.ispartofen
dc.relation.ispartofseriesSchool of Economics & Finance Discussion Paperen
dc.rights(c) the author 2014en
dc.subjectComplexityen
dc.subjectDesign complexityen
dc.subjectTax equivalenceen
dc.subjectDistortionsen
dc.subjectLegal uncertaintyen
dc.subjectCompliance costsen
dc.subjectAvoidanceen
dc.subjectHB Economic Theoryen
dc.subject.lccHBen
dc.titleMeasuring tax complexityen
dc.typeWorking or discussion paperen
dc.description.versionPostprinten
dc.contributor.institutionUniversity of St Andrews. School of Economics and Financeen
dc.identifier.urlhttps://ideas.repec.org/p/san/wpecon/1417.htmlen


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