I agree, and one example of complex taxation that will probably be immune from reform, is provided by the real estate taxes that are far more generous to the owners of Casinos than to home owners, and are the tax breaks that reside in terms like 'depreciation', 'net operating loss', Chapter 11 Bankruptcy declarations -all of which and more, explain how someone can invest other people's money in casinos, lose nearly a billion $$ in a year, and walk away without any liabilities. A good perspective here from the NYT
https://www.nytimes.com/interactive/...ns-losses.html