What question did this study set out to answer?

This study examines whether the perceptions of tax complexity are related to concepts of tax equity.

June 15, 2026Journal of the American Taxation Association

An Analysis of the Relationship Between Tax Equity and Tax complexity.

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This study examines whether the perceptions of tax complexity are related to concepts of tax equity.
Utilized multidimensional scaling to assess taxpayer perceptions of tax scenarios.
Engaged thirty prospective jurors to compare complexity and equity of various tax scenarios.
Collected demographic and attitudinal data to evaluate influences on perceptions.
Subjects found complexity and equity to be incompatible features within the income tax system.
Perceptions of complexity and equity were largely independent of demographic and attitudinal data.
A general belief exists among taxpayers that simplifying tax laws enhances equity.

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Implication

Analysis reveals taxpayers perceive tax complexity and equity as incompatible features of the income tax system, suggesting reforms may align complexity reduction with equity improvement.

Cite This Study

Valerie C. Milliron (1985) studied this question.

synapsesocial.com/papers/6a2f98f8a1cfeec490829c82 https://doi.org/10.2308/jata-6147217

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Implication

Analysis reveals taxpayers perceive tax complexity and equity as incompatible features of the income tax system, suggesting reforms may align complexity reduction with equity improvement.

An Analysis of the Relationship Between Tax Equity and Tax complexity.

Key Points

Discussion

Implication

Cite This Study

An Analysis of the Relationship Between Tax Equity and Tax complexity.

Key Points

Discussion

Implication

Cite This Study

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