The Federal government has issued a number of "tax simplification" changes to the Internal Revenue Code since I have been in practice, all of which added more pages to the tax code and many more regulations, some that are impossible to interpret. The complexity of our tax system directly affects the number of businesses that consider moving to the US and the number of entrepreneurs. Despite the fact that I make a good chunk of my income from tax planning and compliance, I dislike the burden and cost that accrues to all taxpayers.
The bottom line is that tax law is politically driven and politics are not static.