““As I looked over this curious document, I was particularly struck by a band of text across the bottom. It bore the title “Paperwork Reduction Act Notice” and read: The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: The text then cheerfully concluded with a note that if I had comments “concerning the accuracy of these time estimates or suggestions for making this form simpler” the IRS would be happy to hear from me. It provided an address in Washington, D.C., where I could send my comments. The Paperwork Reduction Act, passed in 1980 in the waning days of the Carter administration and amended in 1995, is a classic example of structural deepening gone awry. The law was supposed to improve the efficiency of the U.S. federal government and lighten the burden of paperwork on citizens. In Brian Arthur’s terms, the additional complexity introduced by the law was supposed to improve government performance. But it has not worked. Although the U.S. Office of Management and Budget hired a special staff to review and approve every form and information request of every agency of the federal government, the estimated total time that the U.S. public invested each year fulfilling federal paperwork requirements rose from 4.7 billion hours in 1980 to 6.7 billion hours in 1996.14 More perversely, Form 1001 showed how the law makes government more inefficient and confusing to the average person. My first reaction to the notice at the bottom was to add up the time allotments. Was I really supposed to spend over six and a half hours on this form? The suggested times seemed so precise, and the total amount so daunting, that Form 1001 practically leapt at me with self-importance. And what records, exactly, was I supposed to spend four hours and thirty-two minutes keeping? I hadn’t a clue. In its entirety, Form 1001 resembled the jumble of hoses and wiring under the hood of a modern car, and the “Paperwork Reduction Act Notice” at the bottom was a particularly forbidding clump of complexity.””