I think that bracket creep has very little to do with simplification. If one plots the page length of the US Tax Code over time, that figure continually increases. Simple page count is probably more highly correlated with the complexity and arbitrariness of corporate tax. Tax brackets often fit on 1 page, are rarely litigated in court, and pose little complication to corporations.
Well, according to wikipedia, simplification doesn't get full credit. Repealed laws are replaced with notes about the law so people can understand what was going on in an historic context.
So, perhaps the litteral line count is constantly increasing - but simplification happens. you could, clearly, argue that 3 steps simpler is a drop in the ocean, and that's not without merit. however claiming simplification is impossible is clearly false.
