<i>Har. Yes...because if we reduce the complexity of the tax code, somehow, droves lawyers and accountants (who chose to do what they do, and spent years training to do it) are going to switch to "productive" jobs.</i><p>There are legal and accounting tasks to be performed in any company that are not related to tax and regulatory compliance. Lawyers will still be lawyers, and accountants will still be accountants, but instead of working (indirectly) for the government doing nothing that provides value to consumers or the business, they would be working on things that <i>are</i> of value to consumers or the business. Contracts need to be written and negotiated, books need to be kept, projections need to be made, copyrights and trademarks need to be defended, etc. These things make our world run smoother, and our economy grow, and helps small businesses defend themselves against larger incumbents, and helps them plan and finance growth.<p>We're talking about a baroque tax code and regulatory environment for business. This cost is relatively higher for small business than large business (because large business has full-time legal and accounting staff, while small businesses must outsource or do it themselves, poorly, and at the expense of productive expenditures of money or time).<p>I'm, frankly, stunned that you believe that small business "don't spend that much on compliance". I spend about two days a month on it for our three-man company; that's more than 13% of my productivity gone to keeping us out of trouble with the government. Given that the other two people are part-time employees, it's about 6% of our entire available work. You consider that <i>small</i>, when it does <i>nothing</i> for our business' growth or for our customers? When added to the actual taxes we pay out, it's a wonder any small business can get off the ground while staying legal.<p>Note that while I'd also enjoy seeing small business tax obligations reduced, I'd be extremely happy to see reduction in the complexity of paying those taxes at both the state and federal level. If I can put off employing lawyers and accountants (who make more money than I, as CEO, currently make, lawyers, in particular, who make more than I've ever made even when I was a well-paid contractor) for another year, that'd allow me to grow faster, and hire another employee this year.<p>And, of course, if it means lawyers don't work quite as much, and have to put off buying that new BMW for another three months, I think I can live with that.