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"I have in my files a study of tax complexity by the Joint Committee on Taxation in 1928.
One of the great morasses of tax complexity: retirement accounts.
And there are plenty of tax complexities.
Tax avoidance is the legitimate reduction of tax through tax planning and/or usage of legal provisions.
Furthermore, this positive effect on risky investment is higher in a situation with a rather low level of tax information in which tax complexity is high and tax salience is low.
[Kimelman 94-2] Kimelman, D., " Reduction of visual complexity in dynamic graphs," Graph Drawing.
We study two dimensions: (1) the influence of emotions and perceived risk (individual dimension, intrinsic effects) and (2) the influence of available tax information by varying tax complexity and salience (tax system dimension, extrinsic effects).
Small businesses already face a high top marginal tax rate, horrendous tax complexity and layers of new taxes, yet the revenue-extraction process is intensifying.
Yes, tax complexity is Congress' fault.
Reduction of complexity.
Tools for reduction of complexity.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com