Quote of the day, indeed.
From The Economist (h/t NRO):
Politicians use the tax code to encourage things they like, such as driving hybrid cars, and to discourage things they don’t like, such as work.
I study tax and hopefully will be working as in the industry, but don’t let anyone fool you: the Tax Code is very much anti-capitalist. Only the most die-hard liberal will say that complying with the Tax Code makes capitalism, free markets and entrepreneurship more efficient and fair.