> The income tax is complex for two reasons: 1) it's inherently difficult to define "income" in a practical way; 2) it's a tool used to further all sorts of eco

> The income tax is complex for two reasons: 1) it's inherently difficult to define "income" in a practical way; 2) it's a tool used to further all sorts of economic and political policies. 3) It's probably the top target law for being gamed/interpreted in a creative way. The more loopholes are patched the more patches there are to find loopholes in.