That is a very bad policy to have though because it encourages wasteful spending on tax avoidance and rewards the companies that do it. It also gives an artific

That is a very bad policy to have though because it encourages wasteful spending on tax avoidance and rewards the companies that do it. It also gives an artificial competitive advantage to the largest companies, who have the scale to invest in complex tax avoidance schemes, at the expense of smaller more productive companies.