[akerl_]

I think we’re talking about different, related things.

The tax code in the US (and the filing process) is overcomplicated for a variety of political, corporate, and cultural reasons.

The average US taxpayer is under-educated on finances generally and tax code specifically.

That said, the W-4 is one area that’s actually gotten simpler in recent years. I simultaneously think the tax code needs serious simplification and that the average person has the capacity to read a W-4 and get reasonably close on their withholding. The reason many of them don’t is because they like getting a refund check once a year.