Its Easy To Set Up A Bank Account In A Tax Haven

Adam Davidson, from NPR, does a nice job of reporting on the ease in which one can establish a bank account in tax havens.  I fail to understand his conclusion, however.  He suggests that individuals and corporations have an incentive to use tax havens because the US tax code is too complex.  In other words, they do not have an incentive to avoid taxes.  Does anyone believe that they would be happy to pay more in taxes if the code were less complex?  The tax code is complex because Congress has riddled it with loopholes that enable special interests to take advantage of them.