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Towards the Development of a Tax System Complexity Index

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  • Binh Tran‐Nam
  • Chris Evans

Abstract

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Suggested Citation

  • Binh Tran‐Nam & Chris Evans, 2014. "Towards the Development of a Tax System Complexity Index," Fiscal Studies, Institute for Fiscal Studies, vol. 35, pages 341-370, September.
    • Handle: RePEc:ifs:fistud:v:35:y:2014:i::p:341-370
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    Cited by:

    1. Nguyen, Trang Thi Thuy & Pham, Binh Thai & Prior, Diego & van Hemmen, Stefan, 2022. "Performance of tax simplification around the world: A panel frontier analysis," Socio-Economic Planning Sciences, Elsevier, vol. 80(C).
    2. James Alm & Lilith Burgstaller & Arrita Domi & Amanda März & Matthias Kasper, 2023. "Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance," Economies, MDPI, vol. 11(9), pages 1-22, September.
    3. Hoppe, Thomas & Rechbauer, Martina & Sturm, Susann, 2019. "Steuerkomplexität im Vergleich zwischen Deutschland und Österreich: Eine Analyse des Status quo," arqus Discussion Papers in Quantitative Tax Research 240, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Hoppe, Thomas, 2020. "Tax complexity in Australia: A survey-based comparison to the OECD average," arqus Discussion Papers in Quantitative Tax Research 251, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren, 2019. "Measuring tax complexity across countries: A survey study on MNCs," arqus Discussion Papers in Quantitative Tax Research 245, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Nihal Bayraktar, 2016. "Tax simplification and tax efficiency," EcoMod2016 9100, EcoMod.
    7. Naeem Hayat & Anas A. Salameh & Abdullah Al Mamun & Mohd Helmi Ali & Zafir Khan Mohamed Makhbul, 2022. "Tax Compliance Behavior Among Malaysian Taxpayers: A Dual-stage PLS-SEM and ANN Analysis," SAGE Open, , vol. 12(3), pages 21582440221, September.

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