While I think there is truth to your point, it's also true that some loopholes are the result of unintended consequences rather than conscious creation. In thes

While I think there is truth to your point, it's also true that some loopholes are the result of unintended consequences rather than conscious creation. In these instances, there will still be companies lobbying to keep these loopholes open, but the government can still fail at closing loopholes even when they are explicitly trying to close them.