Superficial Proxies for Simplicity in Tax Law

  title={Superficial Proxies for Simplicity in Tax Law},
  author={Emily L. Cauble},
  journal={University of Richmond Law Review},
Simplification of tax law is complicated. Yet, political rhetoric surrounding tax simplification often focuses on simplistic, superficial indicators of complexity in tax law such as word counts, page counts, number of regulations, and similar quantitative metrics. This preoccupation with the volume of enacted law often results in law that is more complex in a real sense. Achieving genuine simplification – a reduction in costs faced by taxpayers at various stages in the tax planning, tax… 
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