Research and analysis

OTS complexity index methodology

This paper explains how the OTS complexity index works.

Documents

OTS complexity index methodology June 2015

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The paper was presented by John Whiting at a conference on tax complexity and simplification at the Prato centre, Monash University in September 2014.

Published 8 February 2013