You are speaking about different objectives. Quite apart from the basic "(how) does it work logically" which published formulas address, simplicity can be an ob

You are speaking about different objectives. Quite apart from the basic "(how) does it work logically" which published formulas address, simplicity can be an objective in itself. For example, Germany has one of the most complex income tax codes in the world, with an average compliance burden of 136 hours[1]. That's a hit to national competitiveness and GDP, and worth addressing in its own right. [1] https://taxfoundation.org/blog/germany-tax-g7/ https://taxfoundation.org/blog/germany-tax-g7/