To be fair, it wasn't tax related. I also don't know if Mr. Ohno should be considered a "Higher Education Idiot" either, since it looks like he started in the automotive industry in 1932, when he was 20 years old and fresh out of technical high school. He joined Toyota in the 1940's as a shop-floor supervisor and rose from there in the automotive industry.It's the "Just in Time" manufacturing nonsense. The THEORY that they get parts delivered just as they need them. Done because of tax rules and higher education idiots promotion. Depends of perfection and we know how that winds up.
"JIT is a Japanese management philosophy which has been applied in practice since the early 1970s in many Japanese manufacturing organizations. It was first developed and perfected within the Toyota manufacturing plants by Taiichi Ohno as a means of meeting consumer demands with minimum delays . Taiichi Ohno is frequently referred to as the father of JIT."