I don't think these loopholes are "found", it is more that tax policy was meant to be a feel-good measure that sounds good (to some people) after a cursory insp

I don't think these loopholes are "found", it is more that tax policy was meant to be a feel-good measure that sounds good (to some people) after a cursory inspection but doesn't actually accomplish what is claimed. edit: and I realize I originally used the word "found"