The companies are mostly responsible for creating them, though. No representative is out there introducing complex tax loopholes that benefit his donors without prompting. Whether or not it is immoral to use those loopholes once they exist, the process of lobbying to create specific loopholes so you don&#x27;t have to pay anymore seems more clearly unethical to me. You&#x27;re basically &quot;investing&quot; lobbying money in exchange for a huge RoI in the form of tax breaks.