Taxes are basically a shortcut to adjusting market forces to result in a more desirable behavior. Fraud is possible only if the incentive is poorly aligned with

Taxes are basically a shortcut to adjusting market forces to result in a more desirable behavior. Fraud is possible only if the incentive is poorly aligned with the result, allowing people to take advantage of an alternate, but easier, action to benefit from the program. Lawmakers who give in to the demands of special interests will inevitably create these loopholes, it does not happen in a vacuum.