„In developped countries, successive governments have always acted like firemen putting out fires instead of architects designing new buildings. The tax loopholes they have created are responses to emotions provoked by a given event, or an attempt to ease social tension caused by taxpayer exasperation (and/or reflecting their power). Any rational global management policy must satisfy two imperatives: simplicity; and stability.“
— Éric Pichet
General Theory of Social and Tax Expenditures and Proposals for Recasting the French System of Tax 'Loopholes' https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2841200 Article in Revue de Droit Fiscal n36 (2016).