The problem with the US tax code itself is legislation and corruption via tax policy. Enactment of tax credits and penalties is one of the few areas Congress c

The problem with the US tax code itself is legislation and corruption via tax policy. Enactment of tax credits and penalties is one of the few areas Congress constitutionally has almost unfettered authority. It's much easier to encourage or discourage a behavior that way than to pass conventional legislation and risk not being able to use the Get Out of Constitution Free(tm) card (aka, the Commerce Clause).