Is it more efficient to get a bundle of cash spread over 5 years and to disincentivize abuse/overuse, get tax credit for unused money? The insane paperwork we'

Is it more efficient to get a bundle of cash spread over 5 years and to disincentivize abuse/overuse, get tax credit for unused money? The insane paperwork we've built-up thanks to the industry isn't really serving our colletive best interests.