What question did this study set out to answer?

This research aims to explore how taxpayers' perceptions of tax complexity and equity influence compliance decisions. It seeks to clarify the relationship between the perceived necessity of tax complexity and equity judgments.

June 15, 2026Journal of the American Taxation Association

An Analysis of the Effect of Tax Complexity and its Perceived Justification on Equity Judgments.

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This research aims to explore how taxpayers' perceptions of tax complexity and equity influence compliance decisions. It seeks to clarify the relationship between the perceived necessity of tax complexity and equity judgments.
Investigated taxpayer perceptions of tax complexity and equity through surveys.
Analyzed moderating effects of beliefs about complexity justification on equity perceptions.
Identified systematic differences in beliefs regarding tax complexity across various tax items.
Perceived complexity negatively impacts perceptions of equity among taxpayers.
Beliefs about justification of tax complexity moderate the effect on equity judgments.
Simplification efforts targeting unjustified complexities may enhance taxpayer compliance.

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Implication

Randomized trial investigates tax complexity effects on equity judgments, suggesting implications for compliance efforts.

Cite This Study

Carnes et al. (1996) studied this question.

synapsesocial.com/papers/6a2f975ea1cfeec490828766 https://doi.org/10.2308/jata-6145678

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An Analysis of the Effect of Tax Complexity and its Perceived Justification on Equity Judgments.

Key Points

Discussion

Implication

Cite This Study

An Analysis of the Effect of Tax Complexity and its Perceived Justification on Equity Judgments.

Key Points

Discussion

Implication

Cite This Study

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