Daniel N. Shaviro (NYU) presents Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product? at UCLA today as part of its Tax Policy and Public Finance Workshop Series, moderated by Eric Zolt & Victor Fleischer.  Here is the concluding paragraph:

“Tax simplification” is always an appealing slogan, in addition to being genuinely desirable. Once we get beyond slogans, however, simplification is a public good that few political actors value more than the opportunity to shift their own tax burdens to someone else. In our frequently corrupt political system, at once too responsive and not responsive enough, this greatly limits the actual tax simplification that one can ever realistically expect.

The colloquium takes place in Room 2448, UCLA Law School, 4:00 – 6:00 p.m. PST.