Tax system complexity and compliance costs — some theoretical considerations
This paper examines some of the factors that influence the level of tax system complexity and taxpayers' compliance costs. The policy trade-offs and legislative and administrative design choices that are made during the development and implementation of a new provision have a direct bearing on the complexity of the tax system and the compliance costs of taxpayers. Private interest in minimising tax liabilities can also be an important driver of tax system complexity. This paper shows how tax-minimising behaviour can lead to a level of tax system complexity and compliance costs in excess of that which is likely to be optimal from the perspective of society as a whole.
Volume (Year): (2005)
Issue (Month): 3 (September)
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