Tax Law Complexity: The Impact of Style

Abstract

This study examines the impact of two facets of income tax law complexity-text and content complexity-to determine the effect of variation in style on professional tasks. The research results deal with the effectiveness of standard readability tests for profes sional readers, as well as how our tax laws should be drafted. The study shows that text presentation style magnifies the complexity of difficult tax law concepts. Also, results indicate that the Reading Complexity Evaluation Index is a better measure for technical writing than standard readability tests currently used by industry and government agencies.