Abstract The objective of this study is to develop a new approach to the measurement of tax law complexity. Complexity measures employed in prior research are reviewed and evaluated. A new measurement technique based upon the expert judgment of tax professionals is proposed. The feasibility of this method is tested using data from a survey of tax accountants, attorneys, return preparers, and educators. Results indicate that tax professionals are able to quantitatively rate the complexity of line items on a Form 1040; that there is high consensus in these ratings; and that ratings were not affected by differences in education, vocation, or experience level. The impact of six factors associated with complexity (ambiguity, calculations, changes, detail, forms, and record keeping) is also examined.
Long et al. (Sun,) studied this question.