Joker Sequel to be a musical starring Lady Gaga

The official reason is that it's too much hassle

https://www.gq.com/story/no-irs-audits-for-the-rich

Hollywood accounting is part of the methodology used to make money off a flop, this theme is so endemic to Hollyeood that a movie was made about it: https://en.wikipedia.org/wiki/The_Producers_(1967_film)

>Leo has a revelation—a producer can make a lot more money with a flop than a hit by overselling shares in the production, because no one will audit the books of a play presumed to have lost money. For this same reason, no duped investor will be aware of the many others, thus protecting the pair from charges of fraud. Max instantly puts this scheme into action. They will oversell shares on a massive scale and produce a play that will close on opening night, thus avoiding payouts and leaving the duo free to flee to Rio de Janeiro with the profits.

This is a gross over-simplification, but the point still stands