Final answer:
Louis XVI and France were unable to reform the tax system primarily because the king did not want to lose the income he received from selling offices. Additionally, appointed ministers were corrupt, and the complex nature of the tax system made it difficult to initiate change.
Step-by-step explanation:
Louis XVI and France were unable to reform the tax system primarily because the king did not want to lose the income he received from selling offices. The sale of offices was a key source of revenue for the king, and he was unwilling to give it up. Additionally, appointed ministers were corrupt, which further hindered any attempts at tax reform. The complex nature of the tax system also made it difficult to initiate change.