> A complicated tax system is perfectly fine if its control logic is algorithmic and its parameters are easily found by the taxpayer.

Expecting a normal human being to navigate anything complex in unreasonable. Complex is a relative term. By definition, if something is complex, it is difficult for an average person to navigate.

I know where you're going with this, if something is consistently coherent we can use computers to manage the task and to some extent, things like Turbo Tax help.

But ... there's no reason we can't have a simple tax system. None at all.