we could eliminate the tax deductions for corporations expenses in moving their operations to Asia or Mexico or any other off-shore location. That would have a two-pronged effect -- raising tax revenue and helping corporations decide to keep their factories and jobs in the United States, thereby reducing unemployment rates.

The point is, the reason the tax code is so horribly complex is that Congress, over the many years, has created little segments to protect or enhance some pet constituency of one of their members and they vote for each other in order to get their own pet taken care of. So one is heaped upon another until we have this massive labyrinth of code. In changing it, someone's ox would be gored and there would be many unhappy political contributors and ultimately, nothing will ever change.