Or you could just implement sensible taxes in the first place, e.g. by not exempting ‘services’ from a (then-renamed) ‘sales tax’. It is rather easy to have a loophole-free tax on sales and services, unless you have specific requirements not to charge X, Y and Z because A, B and C – then it quickly can get complicated if people try to squeeze W and V into X and you have to build up regulation books :)