Well, having been through the ridiculous temporary worker / immigration process in America - coming from Canada with a solid job offer and even an American lawyer, I'd say that would be a great place to start.

The American tax system is riddled with complexities that make business difficult. A flat tax as proposed by Ted Cruz (the only good thing he has proposed) would make doing business vastly simpler.

But the vast majority of regulatory hurdles are industry specific and there are thousands of them. It would take a serious political-backed task force to go through them all to find the worst.

Here is a good article on the subject, featuring good examples:

> Under Massachusetts regulations, a hair salon owner who wants to sell her shop to an employee must first temporarily close down. A funeral director can't hire a part-time apprentice—only full-time is allowed. The state's legal size for a sea clam differs from what federal requirements specify.

http://www.wsj.com/articles/SB100014240529702042763045772612...