Taxation loses effectiveness at both extremes. Overcomplicate it and people cannot understand it and pay for an overgrown and expensive tax organization. Oversimplify it and people consider it unfair and grow bitterly resentful. The simplest is a poll tax, in which every individual pays the same amount, but the unfairness of treating rich and poor alike in this way is too evident to overlook.
Source: Forward the Foundation (Foundation Novels (Paperback)), Pages: 303
Contributed by: Chris