Well, having been through the ridiculous temporary worker &#x2F; immigration process in America - coming from Canada with a solid job offer and even an American lawyer, I&#x27;d say that would be a great place to start.<p>The American tax system is riddled with complexities that make business difficult. A flat tax as proposed by Ted Cruz (the only good thing he has proposed) would make doing business vastly simpler.<p>But the vast majority of regulatory hurdles are industry specific and there are thousands of them. It would take a serious political-backed task force to go through them all to find the worst.<p>Here is a good article on the subject, featuring good examples:<p>&gt; Under Massachusetts regulations, a hair salon owner who wants to sell her shop to an employee must first temporarily close down. A funeral director can&#x27;t hire a part-time apprentice—only full-time is allowed. The state&#x27;s legal size for a sea clam differs from what federal requirements specify.<p><a href="http:&#x2F;&#x2F;www.wsj.com&#x2F;articles&#x2F;SB10001424052970204276304577261200963166884" rel="nofollow">http:&#x2F;&#x2F;www.wsj.com&#x2F;articles&#x2F;SB100014240529702042763045772612...</a>