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Towards the Development of a Tax System Complexity Index
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References

  • 1776An Inquiry into the Nature and Causes of the Wealth of Nations14,229 cited
  • 2004The Delphi method as a research tool: an example, design considerations and applications4,875 cited
  • 2008Handbook on Constructing Composite Indicators: Methodology and User Guide4,229 cited
  • 2006Does globalization affect growth? Evidence from a new index of globalization3,251 cited
  • 1948Income Tax Progression, 1929-48661 cited
  • 2011Human Development Report 2011617 cited
  • 2005The Delphi technique611 cited
  • 2010Dimensions of tax design: the Mirrlees review376 cited
  • 1990Administrative and Compliance Costs of Taxation.307 cited
  • 1979The Structure and Reform of Direct Taxation.291 cited
  • 1974Some uses of the expenditure function in public finance256 cited
  • 1936Annual Survey of General Economic Theory: The Problem of Index Numbers226 cited
  • 1936Annual Survey of General Economic Theory: The Problem of Index Numbers211 cited
  • 1976Theory of the Price Index202 cited
  • 2000Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia148 cited
  • 1996

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The Costs of Taxation and the Marginal Efficiency Cost of Funds
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  • 2022Tax Compliance Challenge Through Taxpayers' Typology49 cited