In a nutshell, the reason for the problems we are buried in today is that we have too many MBAs, too many CPAs and the IRS is too powerful. And because we have given the government far too much power. NOBODY should ever be in Congress for more than 12 years – ever. Business transactions need to get back to reality, not based on phantom comodities and clever speculation techniques. If the average person can't understand the transaction, then perhaps we shouldn't be doing it that way.It is unconscionable that any business (especially small ones) should have to spend more time dealing with tax law than with running the business. Period. The huge lobby that supports the tax consulting industry should get cut off. While we are at it, all lobbyists, as they operate today, need to be shut down.No business decision should ever be made based on the tax consequeces. Using Tax policy to do social engineering is NOT the role of government. Artificially rewarding ANY particular behavior will always have unintended consequences and it probably wont do what was intended either. Sometimes the unintended consequences will be positive, but usually not.