---
_id: '21415'
abstract:
- lang: eng
  text: '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. '
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  last_name: Hoppe
citation:
  ama: Hoppe T. Tax Complexity in Australia – a Survey-Based Comparison to the OECD
    Average. <i>Australian Tax Forum</i>. 2020;35(4):451-475.
  apa: Hoppe, T. (2020). Tax Complexity in Australia – a Survey-Based Comparison to
    the OECD Average. <i>Australian Tax Forum</i>, <i>35</i>(4), 451–475.
  bibtex: '@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} }'
  chicago: 'Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison
    to the OECD Average.” <i>Australian Tax Forum</i> 35, no. 4 (2020): 451–75.'
  ieee: T. Hoppe, “Tax Complexity in Australia – a Survey-Based Comparison to the
    OECD Average,” <i>Australian Tax Forum</i>, vol. 35, no. 4, pp. 451–475, 2020.
  mla: Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to
    the OECD Average.” <i>Australian Tax Forum</i>, vol. 35, no. 4, 2020, pp. 451–75.
  short: T. Hoppe, Australian Tax Forum 35 (2020) 451–475.
date_created: 2021-03-09T08:50:49Z
date_updated: 2026-04-09T07:22:43Z
department:
- _id: '187'
intvolume: '        35'
issue: '4'
language:
- iso: eng
page: 451-475
publication: Australian Tax Forum
status: public
title: Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average
type: journal_article
user_id: '96670'
volume: 35
year: '2020'
...