... conclude by suggesting how this technique may be useful in developing and analyzing future tax reform proposals. 2015 network analysis data visualization tax complexity Internal Revenue Code An alternative way to look at the complexity of the IRC is structurally, as a collection...

...Donald Morris; Pingjing Qiao ABSTRACT Though tax complexity is a frequent topic of debate, the difficulty of defining or measuring what is meant by complexity is a stumbling block to tax simplification. Most measures of tax complexity are indirect or anecdotal. One dimension of tax complexity...