Did the Tax Reform Act of 1986 Simplify Tax Matters?
评估1986年《税收改革法案》是否显著简化了税务，发现尽管有迹象表明税务相关财务规划减少，但所得税系统的合规成本可能比80年代初更高，表明该法案在简化方面成效甚微。
This paper attempts to assess whether the Tax Reform Act of 1986 simplified tax matters significantly, or at all. I conclude that, despite a few scattered signs that tax-related financial planning has declined, the compliance cost of the income tax system is probably higher now than it was in the early 1980s. This suggests that the Tax Reform Act achieved little, if any, simplification in the tax system, although it remains possible that the Act dampened what would have been an even greater increase in compliance cost.