It's not just administrative overhead, it's friction in getting things done.  There is such a thing as objective value creation.<p>The complexity of the tax code in the US has been increasing with ever larger loopholes to satisfy lobbyists and curry favor with various special interests.  This isn't even about taxes - it's about simplifying something that shouldn't even be complex.  Further, the irony is the people who lobby for the complexity are often the "extremely rich people".<p>I don't know whether to laugh or cry at your argument that moving jobs from tax accounting/legal which attempt to manage friction in transactions to professions that create goods and services people actually want to pay for is just "shuffling the jobs around".  As an extension of your argument, shouldn't the government employ everyone by fiat and simply abolish unemployment?  This is especially made particularly absurd that the US Treasury Secretary couldn't even figure out how to pay his own taxes but now runs the IRS.  There is something very very wrong with this picture.