Generate text that refutes this claim: Progressive systems are invariably highly complex and inefficient in implementation, breeding the knock-on inefficiencies of evasion and avoidance  The modern progressive tax system has created whole industries of firms and specialists geared toward helping people file their taxes and to ensure the system runs smoothly. It has also bred armies of officials who oversee and audit tax issues, costing the United States for example more than $11 billion a year to operate its tax collection and verification systems. [1] People are forced under the progressive system to waste hours filling out returns, to hoard and sift through receipts to be accurate and to maximize their rebates. There is thus a huge efficiency loss in terms of people’s time as they are forced to dedicate effort and resources to the often arduous task of filing taxes in an ever more complicated system, arising from a progressive regime. The extreme complexity of the system has generated further negative incentives, encouraging the wealthy to seek ways around the system, to exploit loopholes in the bloated system for their personal benefit. [2] The very wealthy can thus evade obligations through the manipulation of complex tax codes and loopholes, and can sometimes even lead less scrupulous people to pay less than less wealthy people. Flat and regressive consumption taxes, on the other hand, offer an easier mechanism of taxation that is easier to understand, less time consuming to deal with, and harder to manipulate.  [1] White, James. “Internal Revenue Service: Assessment of the 2008 Budget Request and an Update of 2007 Performance”. United States Government Accountability Office. Available:   [2] Wolk, Martin. “Why the Tax System Keeps Getting More Complex”. MSNBC. 2006. Available:
tax house supports progressive tax rate
While tax codes are complicated, their sophistication is not justification for their abolition. Rather, progressive systems can be more streamlined. New Zealand can be used as an example where a progressive taxation system is also simple, it has been praised by the OSCE; [1] in 1958 it introduced the PAYE, pay as you earn system. Where employees were taxed from their salary rather than paying their taxes in full at the end of the financial year. [2] As Complex systems and loopholes do arise due to the piecemeal development of such taxation systems, by organizing it properly a progressive system of taxation can be every bit as easily regulated and navigated as a flat-rate system.  [1] Dalsgaard, Thomas, ‘The tax system in new Zealand: An appraisal and options for change’, OECD Economics Department Working Papers, No.281, 31 January 2001,   [2] Goldsmith, Paul, ‘Taxes’, Te Ara – the Encyclopedia of New Zealand, updated 5 March 2010,