Ludwig von Mises, Bureaucracy, p.23

"In all countries all tax laws are to-day written as if the main purposes of taxes were to hinder the accumulation of new capital and the improvements which it could achieve. The same tendency manifests itself in many other branches of public policy. The 'progressives' are badly off the mark when they complain about the lack of creative business leadership. Not the men are lacking but the institutions which would permit them to utilize their gifts. Modern policies result in tying the hands of innvoators no less than did the guild system of the Middle Ages", Bureaucracy (1945)

Ludwig von Mises