Measuring tax complexity

    Research output: Working paperDiscussion paper

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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).
    Original languageEnglish
    PublisherUniversity of St Andrews
    Number of pages13
    Publication statusPublished - Dec 2014

    Publication series

    NameSchool of Economics & Finance Discussion Paper
    PublisherUniversity of St Andrews
    ISSN (Print)0962-4031
    ISSN (Electronic)2055-303X


    • Complexity
    • Design complexity
    • Tax equivalence
    • Distortions
    • Legal uncertainty
    • Compliance costs
    • Avoidance


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