No, tax complexity causes bigger headaches. I find that the progressive tax rate system is the most fair, and the rates themselves are decent. The complexity of the tax code, on the other hand, has so many rules and nuances that is very difficult to follow. It is the complexity of the tax code that allows so many accountants and tax preparers to have jobs.
I used to be able to do my own taxes with a "short form" that took about 10 minutes. Now we have to spend a couple of weeks getting all the paperwork together and making sure we have it all, so we can take it all to a CPA who charges about $300. There is no way a normal person with a family can do his or her own taxes anymore because they are just ridiculously complicated.
Tax complexity is a bigger headache to Americans than the amount of taxes actually paid, and the ever-increasing mysteries of the U.S. taxation systems only worsens this situation. Most Americans are ill-equipped to prepare their own taxes, and many who attempt to do so make errors that result in either over- or underpayment, both of which are ultimately costly to the taxpayer, either in the form of penalties from audits or lost credits or refunds.
I think that tax complexity causes for bigger headaches than tax rates. While tax rates are a big problem to deal with, I think that the complexity of tax complexity makes it an even bigger headache to deal with. At least with tax rates, there is a clear number to it in terms of percentages.
Tax rates seem to be inevitale and possible to be budgeted for. People can predict what they have to pay in taxes, or have them automatically taken out so that they know what they're getting. On the other hand, tax complexity makes people unsure of what is legal and how to act.