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Access PointsAn Institutional Theory of Policy Bias and Policy Complexity$
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Sean D. Ehrlich

Print publication date: 2011

Print ISBN-13: 9780199737536

Published to Oxford Scholarship Online: January 2012

DOI: 10.1093/acprof:oso/9780199737536.001.0001

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Access Points and Tax Code Complexity

Access Points and Tax Code Complexity

(p.154) Chapter 7 Access Points and Tax Code Complexity
Access Points

Sean D. Ehrlich

Oxford University Press

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

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