Taxes get more complicated every year. I have a whole extra set of documents and fines to deal with because no health insurance is punished now, for example. Surely more effective would be least overhead to do taxes possible and least burden on the poor people without insurance.
The goal of many politicians is to increase pork barrel spending in their state, so it isn't like they are even trying to be effective for many policies, just to try to wrest the most money and support from the others. So if you mean most effective at making deals with businesses, maybe you are correct.