An Analysis of the Relationship Between Tax Equity and Tax complexity.
通过多维尺度分析，研究纳税人是否认为税收复杂性与公平性相互独立，发现两者被视为不相容特征，简化税法可能有助于改善公平。
Abstract An unsettled issue in the current tax reform debate is whether complexity and equity are complementary or competing features of the income tax system. This study attempts to increase understanding of this relationship by using multidimensional scaling to investigate whether taxpayers' perceptions of complexity are independent of ideas traditionally associated with equity. Thirty prospective jurors were asked to compare the complexity of tax scenarios and then rate these scenarios, using bipolar complexity and equity descriptors. The results indicate that subjects view complexity and equity as incompatible features of the income tax system. Since this view appears to be independent of demographic and attitudinal data collected on the subjects, there may be a general perception across taxpayers that simplifying the tax law is consistent with improving equity.