German Abstract: Die Komplexität von Steuersystemen gewinnt in der Debatte um den inter- nationalen Steuerwettbewerb zunehmend an Bedeutung. Im vorliegenden Beitrag erfolgt, ba- sierend auf den Daten, die dem Tax Complexity Index (www.taxcomplexity.org) zugrunde lie- gen, eine umfassende...

Motivated by concerns about Canada’s tax system being overly complex, this study examines the Canadian corporate income tax system complexity faced by multinational corporations and compares it to the average complexity from other OECD countries, using the survey data of the Tax Complexity...

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,...

This paper introduces an index that comprehensively measures the complexity of countries' corporate income tax systems faced by multinational corporations. It builds on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called Tax...