Avoiding taxes through complicated tax schemes has a cost (actual cost and moral cost). The higher the tax burden, in both absolute terms and complexity, the mo

Avoiding taxes through complicated tax schemes has a cost (actual cost and moral cost). The higher the tax burden, in both absolute terms and complexity, the more appealing the alternative. You can't just pretend that an illegal alternative is not an alternative. It's never going to go away completely, but making taxes less burdensome will certainly bring down the appeal of a tax avoidance scheme.