From the perspective of a state, the rule of taxation is, "progressive, simple, enforceable: pick two." The US code gave up on simplicity and probably has 10% o

From the perspective of a state, the rule of taxation is, "progressive, simple, enforceable: pick two." The US code gave up on simplicity and probably has 10% of GDP dedicated to dealing with the result. Specifically, the playing field is being leveled between nations by their colluding against competitive countries to prevent capital from leaving them when their policies become unbearable.