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> US taxes may be complex, but they aren't punitive.

The taxes aren't, but compliance certainly feels like it is. I owned a dormant UK company that I set up when I was living in the UK. The reporting for that as a US citizen is nightmarish (look up form 5471). People who are any sort of edge case who want to be tax compliant pretty much just can't be without spending mega $$$ on accountants. The only thing that is reasonably straightforward is for people with a single employer on w2 income. And even then, other countries put the US to shame for that circumstance, most don't even require filing anything to their tax authority.

> "the stuff they want to sell on eBay is at a lower price than their cost basis"

Yes, this is exactly what I'm describing. Many people I know use eBay as a sort of garage sale online. All their inventory is used items that are worth less than the original price they paid for it. They may make $1k or so across the year at best. They'd rather just not sell online, not make the money, and not worry about tax reporting when platforms start throwing terms like 1099-k around.




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