Some users switch apps by dragging windows around the screen, like a messy stack. A friend of mine didn't even know about Cmd+Tab to cycle through open apps. Users are weird.
I can't edit my post anymore, but I should apologize for implying that gnicholas made that argument. As others have pointed out, they were just making a point above effective rates versus nominal rates. My mistake.
I've seen this point before, but it's not an argument for keeping rates low. "If we raise rates, the rich will just find ways to avoid them!" People find new ways to try to murder and steal all the time; that doesn't mean we throw up our hands and make it legal to do so.
The solution is to raise rates and fix loopholes, difficult a political lift as that may be.