Tax lawyers and accountants exist because the system is so unfathomably complex that you need someone in your corner not only to read the fine print, but also to read between the lines.
At the same time, it includes so many exemptions, giveaways and rebates that those who can game the system pay effective rates that are too low, benefiting their accountants and lawyers but leaving government short of cash.
The motion picture academy and its longtime accountants, PricewaterhouseCoopers, partnered with the electronic voting firm Everyone Counts Inc. to develop the new system.