The failure is that Congress under both the Republican and Democrat administrations has created legal loopholes that allow this to happen. Anyone, particularly those in business are obligated to use those deductions in order to stay competitive because they know their competitors are going to use those same deductions. My beef with taxes is that much of our taxes are wasted, going to wars that aren’t truly in our national interests, to buy friendships and alliances from those who otherwise hate us, to create regulations used to keep those with the money and power to eliminate those who would compete on a level playing field and so forth. My conservative friends hold the term “fairness” with contempt. If you look at our Declaration of Independence, the Bill of Rights, and even the Ten Commandments, they are ALL about FAIRNESS. That is the basis for what has made this Country great, and we are letting it slip away.