I don't agree. In order to game, there has to be different rules to take advantage of. The fewer and simpler the rules, the less you can manipulate it. Take sales taxes, for example. You can't really game them. You can evade them, but not really game them, although I suppose mail ordering things from another state could qualify, but that's an issue of jurisdiction.
> I suppose mail ordering things from another state could qualify
You're supposed to pay "use tax" on those, which for some reason is always equal to the sales tax you think you avoided. So it's still evasion rather than gaming.
