Tax Reform: Simplifying System Could Save Taxpayers Money and Increase Compliance
The article explores how the complexity of the tax system affects taxpayers. It looks at how easy it is for people to follow the rules, how much it costs to run the system, and how well taxes are enforced. The researchers consider how changing the income tax or creating a new system would impact these factors. The study emphasizes the importance of balancing simplicity with other policy goals when making tax decisions.