I have read several articles suggesting that the US does this more than most other countries, has a more complicated tax code as a result, and that is one reaso

I have read several articles suggesting that the US does this more than most other countries, has a more complicated tax code as a result, and that is one reason why the US doesn't have more automated collection like most other countries. But I don't have the articles at hand, and don't feel like an internet debate today, left as an exersize to the reader!