Statement:
In France, the tax system is more complicated than in Luxembourg

In the Tax Competitiveness Index rating France holds position #35 ²⁰²¹ out of 37 and Luxembourg is #6 out of 37 ²⁰²¹.
Position of France is worse than position of Luxembourg.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

   The countries in the rating sorted by 'Overall Score' in descending order.

   France	'Overall Score' value is	48.7
   Luxembourg	'Overall Score' value is	76.5