Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average

T. Hoppe, Australian Tax Forum 35 (2020) 451–475.

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Journal Article | English
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Abstract
This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more detailed analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries.
Publishing Year
Journal Title
Australian Tax Forum
Volume
35
Issue
4
Page
451-475
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Hoppe T. Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average. Australian Tax Forum. 2020;35(4):451-475.
Hoppe, T. (2020). Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average. Australian Tax Forum, 35(4), 451–475.
@article{Hoppe_2020, title={Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average}, volume={35}, number={4}, journal={Australian Tax Forum}, author={Hoppe, Thomas}, year={2020}, pages={451–475} }
Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average.” Australian Tax Forum 35, no. 4 (2020): 451–75.
T. Hoppe, “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average,” Australian Tax Forum, vol. 35, no. 4, pp. 451–475, 2020.
Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average.” Australian Tax Forum, vol. 35, no. 4, 2020, pp. 451–75.

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