• Corpus ID: 201613722

Do taxpayers really want a simple tax system ? Evidence on preferences towards income tax simplification ∗

  title={Do taxpayers really want a simple tax system ? Evidence on preferences towards income tax simplification ∗},
  author={Sebastian Blesse and Florian Buhlmann and Philipp Doerrenberg},
There seemingly is a consensus in the academic literature and the public debate that modern tax systems are too complex and should be simplified. However, one can also derive economic arguments in favor of a certain degree of tax complexity and it is puzzling why tax systems seem to get even more complex over time despite the seemingly consensus for more simplification. In this paper, we present the results from a detailed survey with a representative sample of the German population which sheds… 

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