Research and analysis

Developing a tax complexity index for the UK

This 2014 paper sets out in detail our method for measuring where the tax system is most complex.

• From: Office of Tax Simplification
• Published: 28 February 2014

Documents

Developing a tax complexity index for the UK

PDF, 238 KB, 18 pages

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Details

The paper was presented at the TARC academic conference hosted by HMRC in January 2014.

Published 28 February 2014