First, the definition of 'corporate income' is soft and fuzzy, and it's very hard to translate into a technical definition useful for making tax policies. Secon

First, the definition of 'corporate income' is soft and fuzzy, and it's very hard to translate into a technical definition useful for making tax policies. Second, the US has tax incentives and the idea behind them is that you're supposed to take them. The system is designed to be gamed, it wants to be gamed, except when certain corporations game it in a certain way then suddenly there's lots of outrage without anyone really asking why the tax system was intentionally set up to work that way. Instead the outrage usually ends with pitting on the blame on the congress/corporate lobbying system (which is real but overrated, and just an amplifier of the problem not a source), or the assertion that all corporations should be demanded to follow some ill-defined moral code that would arbitrarily please the speaker.