Chapter

Access Points and Tax Code Complexity

Sean D. Ehrlich

in Access Points

Published in print September 2011 | ISBN: 9780199737536
Published online January 2012 | e-ISBN: 9780199918645 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780199737536.003.0007
Access Points and Tax Code Complexity

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Although all countries must tax their citizenry, wide variation exists in how this taxation is conducted. Countries have a wide variety of different types of taxes—such as income taxes, consumption taxes, and property taxes—and can create all sorts of exemptions and deduction and rebates that benefit specific activities or industries. Adding additional types of taxes or additional tax exemptions adds complexity to the tax code, and this chapter demonstrates that when a country has more access points, they are more likely to add this complexity as narrow groups push for specific measures that benefit only them.

Keywords: complexity; taxation; tax reform; tax codes

Chapter.  9650 words. 

Subjects: US Politics

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