The ironic part about your comment is that the exact reason the tax system is so "complex and gameable", is politicians inserting their moral values into the code.

Create a pension system to provide income stability for longtime employees? Good for you, take a tax credit.

Give money to charity? Good, take a tax credit.

Offer health insurance? Tax credit.

Invest in green energy? Tax credit.

Build a factory or office in a distressed community? Tax credit.

Pay for employees to go to school? Tax credit.

etc. etc.