The skilled and dexterous who can play the totally out of tune piano of tax law and elicit the cheerful tones of individual tax savings from him has a significant advantage over the honest citizen who thinks this constitutional state would by itself prove him right.

The tax burden is far too high if it did not offer the opportunity to evade taxes by means of cleverness and agility. But that can only be done by someone who is well advised or who knows a lot about tax law and who has a certain amount of wealth.