Author Description

Consider the results for the total num ber of lines, arguably the most ap propriate indicator of complexity since governments can reduce the number of documents simply by combining them, and cut the number of pages by reorganizing blank spaces, and so on-without reducing the complexity of calculations linked to the per sonal income tax system. [...] The first study on tax complexity (Vaillancourt et al., 2015) examined tax complexity for fraserinstitute.org Measuring Personal Income Tax Complexity in Canada"/"3 three types of taxes: the personal income tax (PIT), corporate income tax (CIT), and the goods and services tax (GST). [...] The Tax Foundation measures com plexity by the number of words in the US federal tax code and the volume of income tax regulations. [...] Slemrod (2005) measures tax complexity by the number of lines on the income tax form and the num ber of pages in the instruction booklet (in both cases, the measures are modified slightly to ensure comparability between states). [...] From 2000 (or 2001 depending on the specific indicator) to 2011 (or 2014), the number of tax expenditures in creased 22 percent, the text area of tax legislation (measured in cm2) in creased 19 percent, and the size of the federal personal income tax guide increased 25 percent.