One of the big problems with our overcomplicated tax system is that it creates these sorts of moral ambiguities. Is person X or corporation Y paying their fair share of taxes? Only the accountants and (maybe) the IRS have any idea. So people with a negative view of business can get all riled up and angry, and people with a positive view of business can get all riled up and angry.

The presence of ambiguities in the system breeds mistrust among the citizenry. This cannot be healthy for society.