And we have a really weird system here. These big four firms sent some of their accountants to help the government create tax laws. They then exploited the loop

And we have a really weird system here. These big four firms sent some of their accountants to help the government create tax laws. They then exploited the loopholes in the tax laws they had created. Said "weird" system actually aligns with their incentives perfectly. Create a system of laws that can be exploited, but only through the advisory services of accounting professionals like themselves. Complexity creates exploitation opportunities, which results in more monetary rewards for themselves.