Tax Law Complexity: The Impact of Style

Bobbie Cook Martindale · Bruce S. Koch · S. S. Karlinsky

18 citations0/0 files storedJournal of Business Communication

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Legal Language and Interpretation Taxation and Legal Issues Text Readability and Simplification

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.

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1988A Longitudinal Study of the Readability of the Chairman's Narratives in the Corporate Reports of a UK Company 1989Reading Formulas--Maligned but Valid.

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2020The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity

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