I disagree. Legislation and tax policy are very blunt instruments of control. By its nature it is harder to change laws than it is business practices. This is why you get things like the 'double irish' tax dodge. I am a bit cynical here but if you legislate based on principle you lose special interest funding (or worse it aligns against you in the next election) so changes have to be carefully worded to avoid a clear path back to the source, often there is a minimum amount of "distance" that legislators seek between the problem behavior and the introduction of legislation.