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> People make decisions based on the law.

But who writes the law? Look into "regulatory capture" and how companies tilt the tax law to their favor.

If it costs less money to lobby the government into changing the laws than paying those taxes, the companies will do that. And that's what's been happening!




Regulatory capture is certainly a problem, but it has nothing to do with letter of the law vs spirit of the law.

A corporation following a law it wrote to avoid taxes is certainly following the spirit of that law :)




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