Towards the Development of a Tax System Complexity Index

Binh Tran‐Nam · Chris Evans

51 citations0/0 files storedFiscal Studies

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Economic and Fiscal Studies Taxation and Compliance Studies Economic and Technological Innovation

Abstract

Abstract Reducing tax system complexity is a common goal amongst policymakers; yet there is no commonly agreed definition of complexity. This paper seeks to fill this gap, by proposing the construction of an index of tax system complexity, conceived as a summary indicator of the overall complexity of a tax system at a particular point in time. If adopted, such an index would not only enable assessment of the changing level of a country's tax system complexity over time, but may also facilitate comparisons of the relative complexity of different countries' tax systems in future.

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References

1776An Inquiry into the Nature and Causes of the Wealth of Nations 2004The Delphi method as a research tool: an example, design considerations and applications 2008Handbook on Constructing Composite Indicators: Methodology and User Guide 2006Does globalization affect growth? Evidence from a new index of globalization 1948Income Tax Progression, 1929-48 2011Human Development Report 2011 2005The Delphi technique 2010Dimensions of tax design: the Mirrlees review

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