Simple taxes is a justice issue. A simple tax code will always be more fair than an arcane one.
If we're worried about the cost of living of people with incomes below a certain level, the best solution to that problem is a solution to that problem, such as an earned income tax credit, a guaranteed income, food stamps, health insurance supplements, and the like.
Almost none of the complexity of the tax code has anything at all to do with it being progressive. The progressiveness comes from the rate structure, which takes under a page to specify.
Almost all of the complexity comes from dealing with what to tax, not how much to tax it.
I agree and you misunderstand. I was saying that, as far as the tax code is concerned, complexity can be treated as orthogonal to progressivity.
I also think that complexity is a justice issue since it favors those with inside knowledge, lobbyists, and the resources to have full-time tax specialists at the expense of everyone else.
This second point is a big deal. It's why we see headlines about how multinationals are legally paying ridiculously low tax rates. It's a headline because it's not fair on its face, despite how legal it is.
The trouble with a refund is maybe the person can't afford to pay (price of goods + taxes) in the first place. And it seems strange to collect sales tax, then redistribute the money as food stamps, to reduce the burden from the sales tax.
If we're worried about the cost of living of people with incomes below a certain level, the best solution to that problem is a solution to that problem, such as an earned income tax credit, a guaranteed income, food stamps, health insurance supplements, and the like.