Conservative opposition to simplifying the process of paying taxes is not new. “Taxes should hurt,” declared Governor Ronald Reagan when he opposed the adoption of withholding of state taxes in California. 36 The logic behind this opposition is that when the process of paying taxes generates a more memorable and negative friction, people are more aware of and less supportive of taxation itself.550 ↱
Administrative Burden
Policymaking by Other Means
Pamela Herd, Donald P. Moynihan