Network Analysis and Visualization of the Complexity of an Individual Tax Return
Suzanne M. Luttman, David E. Monarchi, Balázs Nagy · The ATA Journal of Legal Tax Research · 2015
ABSTRACT Tax professionals who work with the Internal Revenue Code are well aware of its volume and complexity. They also have an abstract sense of the interrelatedness of its many provisions. However, the brain soon limits our ability to comprehend the relationships involved in a tax problem. Data visualization can present a coherent representation of the degree of difficulty of comprehending the Code. We graphically illustrate the morass of interconnected Code sections directly and indirectly required to complete a simple tax return. We conclude by suggesting how this technique may be useful in developing and analyzing future tax reform proposals.