Personally, I think it's bad when powerful entities (whether people or organizations) externalize their failures such that they have to be paid by weak entities

Personally, I think it's bad when powerful entities (whether people or organizations) externalize their failures such that they have to be paid by weak entities (whether people or organizations). However, I'm not convinced that this is the case with powerful corporations and the tax code. In this instance the tax code is broken and we're hoping that everyone just "does the right thing". Unfortunately, it's not obvious what the right thing is. Should Amazon take advantage of no tax laws for their benefit. Or maybe only some of the tax laws. When does it become unfair for them to use the system as is written to their advantage. This is like having a computer server that has a massive security vulnerability and fixing it by saying, "Let's just hope nobody sends malicious requests to the computer." Nobody would think that is acceptable. ONLY this is an incomplete metaphor. This is like a computer server that exposes a database directly without any restrictions as to what anyone is allowed to do with or to the database. How would you know which data you aren't supposed to look at. To use it you have to perform your own writes, but how do you know which tables aren't supposed to be written to or which columns are "not cool" to modify.