The moral failing is picking this thing that is common in business and singling one person out for doing it. But there is no case to suggest that tax shopping

The moral failing is picking this thing that is common in business and singling one person out for doing it. But there is no case to suggest that tax shopping is a moral failing. It is just the same as a person looking for a house or a car: you find what is in your budget and make decisions based on comfort and other non-fiscal concerns.