Small businesses do spend increasing amounts on tax accounting and legal.  There's a very real and tangible cost to complexity in both regulations and taxation.<p>"No. That would be stupid. It has nothing to do with my argument."  You're right it would be a stupid argument except according to you, a job is a job.  Not sure how it's even a tenuous argument to point out that reducing friction increases jobs as it not only frees up people who have to navigate the complexity - ie the tax accountants and lawyers to doing something more productive but it also reduces the costs of compliance for companies themselves.  The US tax code is now over 16500 pages with non-compliance a criminal offense.<p>I find it remarkable that you don't think there's an increasing cost to this compliance.  Ask just about any internal accountant or anyone in a position of leadership and they'd tell you differently especially over the last 15 years.