Superficial Proxies for Simplicity in Tax Law

44 Pages Posted: 1 May 2018  

Emily Cauble

DePaul University - College of Law

Date Written: April 14, 2018

Abstract

Simplification of tax law is complicated. Yet, political rhetoric surrounding tax simplification often focuses on simplistic, superficial indicators of complexity in tax law such as word counts, page counts, number of regulations, and similar quantitative metrics. This preoccupation with the volume of enacted law often results in law that is more complex in a real sense. Achieving genuine simplification – a reduction in costs faced by taxpayers at various stages in the tax planning, tax compliance, and tax enforcement process – often requires enacting more law not less. In addition, conceptualizing simplicity in simplistic terms can leave the public vulnerable to policies advanced under the guise of simplification that have real aims that are less innocuous. A perennial example involves lawmakers proposing a reduction in the number of tax brackets under the heading of simplifying tax law. In reality, this change does very little, if anything, to simplify law in a meaningful sense, and its truer aim is to reduce progressivity in the tax code. Although the tax legislation ultimately enacted in December 2017 did not change the number of brackets applicable to individual taxpayers, political discourse preceding its enactment once again touted a reduction in the number of tax brackets as a simplifying measure.

Keywords: tax simplification, tax complexity

Suggested Citation

Cauble, Emily, Superficial Proxies for Simplicity in Tax Law (April 14, 2018). Available at SSRN: https://ssrn.com/abstract=3162604 or http://dx.doi.org/10.2139/ssrn.3162604

Emily Cauble (Contact Author)

DePaul University - College of Law ( email )

25 E. Jackson Blvd.
Chicago, IL Cook County 60604-2287
United States

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