Arthur Laffer is always good for a laugh. Sensitive to the heavy burden borne by readers of the Wall Street Journal, he bemoans the fact that the rich must employ so many people to find or develop tax loopholes. His remedy is to allow the rich to avoid taxes on capital income altogether with the flat tax.
Laffer, Arthur. 2011. "The 30-Cent Tax Premium: Tax compliance employs more workers than Wal-Mart, UPS, McDonald's, IBM and Citigroup combined." Wall Street Journal (18 April).