This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly … developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association … between total tax complexity, as proxied by the TCI, and the location probability. When we decompose the TCI into tax code …

This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly … developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association … between total tax complexity, as proxied by the TCI, and the location probability. When we decompose the TCI into tax code …

This article comprehensively reviews Australia's corporate income tax complexity as faced by multinational corporations …

Despite prior literature emphasizing the increasing role of tax complexity, there is still no comprehensive tax … complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code … subindex and a tax framework subindex. The indices are designed to capture the multidimensional nature of tax complexity from …

of tax complexity and it is puzzling why tax systems remain highly complex despite the conventional view in favor of more …

Despite prior literature emphasizing the increasing role of tax complexity, there is still no comprehensive tax … complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code … subindex and a tax framework subindex. The indices are designed to capture the multidimensional nature of tax complexity from …

tax services networks. The index, called Tax Complexity Index (TCI), is composed of a tax code subindex covering tax … level of tax complexity varies considerably across countries, while tax code and framework complexity also vary within … countries. Overall, tax complexity is strongly driven by the complexity of transfer pricing regulations in the tax code and tax …

of tax complexity and it is puzzling why tax systems remain highly complex despite the conventional view in favor of more …