I quite agree with your observation on public concern and the complexity of personal tax. The GST itself is very complex. The question is what we do about it. We can't deal with it in generalities. We have to look at specific areas and ask the questions: What is the complexity achieving? Is it achieving something important in terms of any of the many dimensions of equity or efficiency? If it is not, then we have to look very carefully at the design of those provisions and at how to redraft the legislation. But again, we cannot do that in generalities. We'd have to take any of several hundred areas where there is complexity and deal with them in the concrete.
On March 31st, 2008. See this statement in context.