&quot;the idea of government creating a complex tax code just for funsies is naive.&quot;<p>yes.<p>&quot;The tax code is huge because accounting is complicated&quot;<p>I&#x27;m not sure I buy that. How much active coordination is there between legislators and the Financial Accounting Standards Board for example? If the board says I need to keep records quarterly, does that necessarily imply that taxes must be collected quarterly? If I declare revenue as part of one fiscal year or the next, but the reality of when money hits my bank doesn&#x27;t change, does that mean tax law must follow the accounting reality and not the bank&#x27;s reality?<p>I&#x27;m sure you&#x27;re right that &quot;innovation&quot; in the accounting space is taken advantage of in tax law, but I&#x27;d like to hear more about the degree of causal relationship that truly exists.