The tax law is written to incentivize desired behavior. We all benefit when you save for retirement so that you aren't a burden to society later.

But loopholes are different. If you discovered a loophole that made it so your landlord can not enforce rent collection, would you stop paying rent ? That's basically what these companies are doing.

One's person loophole is another person's well-lobbied IRS rule.

Many, many people would believe it is just fine if they found a loophole that set their personal taxes to 0%. Even more would be fine with a loophole that reduced their taxes by 50%. Nearly everyone would be fine with loophole that reduced it by 5%.

There's only one way to handle this large moral gray area: pass laws and IRS rules to close the loopholes that experts deem excessive.

> If you discovered a loophole that made it so your landlord can not enforce rent collection, would you stop paying rent

I certainly would. Thats why you have to be clear with the law and enforcement.

Blizzard takes significant advantage of the product of taxes massively disproportionate to any individual. They have an obligation to pay into it how they use it, and they have the money but purposefully are going around it. There is a lot immoral about it.

If you do it legally, there is nothing illegal about it. If you do it illegally then it's illegal.

If you are doing it in such a way as to violate the social contract, then regardless of legality, I think a case could be made that it is immoral.