A seasoned fraudster or tax evader have all the experience, time, and resources to navigate and exploit the system regardless of the measures in place. On the

A seasoned fraudster or tax evader have all the experience, time, and resources to navigate and exploit the system regardless of the measures in place. On the other hand, an ordinary individual considering starting a new business, perhaps only a few times in their lifetime, may indeed be dissuaded from pursuing this venture. This issue mirrors the inefficacy of anti-money laundering policies, which, while intended to curb criminal activities, have a negligible impact estimated at merely 0.1%; but the global cost of implementing these policies exceeds their benefits of two orders of magnitude (see DOI:10.1080/25741292.2020.1725366 for details).