Not true. Complexity in the tax code incentivizes gaming expenditures. Companies invest in things that generate return. When the gain from investing in accounta

Not true. Complexity in the tax code incentivizes gaming expenditures. Companies invest in things that generate return. When the gain from investing in accountants exceeds the cost of those accountants and their sheltering strategies, they invest in it. A good tax code makes the gain to be had from loopholes smaller than the cost of implementing those loopholes. This corporate tax rate harmonization was one step among many more that ought to be taken along the path to doing that.