The Tax System as a Complex Adaptive System
Explore the complexities of the tax system as a complex adaptive system through various perspectives such as legal, financial, and information systems. Delve into research questions on defining, modeling, and analyzing tax system behavior. Discover more at Leiden University.
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The Tax System as a Complex Adaptive System Prof. dr.ir. R. Arendsen October 26, 2016 Discover the world at Leiden University
The hardest thing in the world to understand is Income Taxes This is a question too difficult for a mathematician. It should be asked of a philosopher . Discover the world at Leiden University
Tax Complexity? Discover the world at Leiden University
Complex vs. Complicated The Cynefin Framework, David Snowden, Cognitive Edge Discover the world at Leiden University
Complex AdaptiveSystems A collection of (many) interacting objects Emergence: collective behaviour whose new properties transcend those of the consistuent components Transitions: the (un)predictability of the change from one system state to the other Resilience: what mechanisms suppport the system to react to external shocks or disruptions Discover the world at Leiden University
Complexity Science (= Data Science?) Discover the world at Leiden University
The Complex Tax System Different aspects: A legal system: laws and legal institutions A financial system: money, flows and agents An information system: data and message exchange and processing Different theoretical perspectives: Compliance (eg. regulatory capitalism) Efficiency (eg. administrative burden) Service provision (eg. dis-intermediation) Discover the world at Leiden University
First Research Questionsand Methodology (how) can we define/model the tax system as a complex system? emergence, transitions, resilience (how) can we analyse systems behaviour? building computational models what is the actual systems behaviour? understanding it? predicting it? Discover the world at Leiden University
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