A Comment on 'A Behavioral Study of the Meaning and Influenc

In a previous article, Milliron (1985) asserts that complexity significantly affects taxpayers' reporting positions. In phase one of the study, using multidimensional scaling, Milliron developed operational definitions of tax complexity. In phase 2, cases constructed from these definitions were presented to a 2nd set of subjects to determine the influence of complexity on reporting positions. A reanalysis of phase 2 indicates that, as represented by Milliron, the influence of complexity on taxpayer reporting is limited. Characteristics of Milliron's experimental design lead to ambiguity in interpreting the associations among the manipulations of the dimensions and the reporting positions. A fractional factorial design may lead to ambiguity in the interpretation of results because every sum of squares can be given 2 or more designations.