Towards the development of a tax system complexity index

Binh Tran-Nam, Chris Evans

Research output: Contribution to journalArticleResearchpeer-review

7 Citations (Scopus)


Reducing tax system complexity is a common goal amongst policymakers; yet there is no commonly agreed definition of complexity. This paper seeks to fill this gap, by proposing the construction of an index of tax system complexity, conceived as a summary indicator of the overall complexity of a tax system at a particular point in time. If adopted, such an index would not only enable assessment of the changing level of a country's tax system complexity over time, but may also facilitate comparisons of the relative complexity of different countries' tax systems in future.

Original languageEnglish
Pages (from-to)341-370
Number of pages30
JournalFiscal Studies
Issue number3
Publication statusPublished - Sep 2014
Externally publishedYes


  • Summary index
  • Tax complexity

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