I've been reading a very sobering book that came out this year, The Blind Spot: How Oligarchs Dominate Our Democracy and what I've read tells me that for the people who are running things the loopholes are features and not bugs. I strongly recommend this book. Things like Nixon's sabotage of the IRS, the revolving door of employment in US Treasury and private tax law firms, the labyrinthine nesting of partnerships inside pass-through partnerships—it's shocking stuff.