I do wish we could run society purely on goodwill and people's intrinsic morality, but we've got a society that pushes people to crave more and more wealth, and those two don't go together.
The fact is that wealth and power protect themselves and always have.
While crafting a fair society we must recognize this and deliberately skew the rules to favor those without wealth and power. In the US we mean we’ll but have utterly failed to do so. Our legal system is a prime example. The fact that we more often tax minimum wage workers than billionaires is another.
Our society is shamefully unfair. But I actually think opportunity zones are a step in the right direction.
For example, it's not illegal to be an asshole to someone. But that doesn't make it okay either. It's not something that's ever going to be legislated, and I don't think it should be. Tax rules, on the other hand, should be legislated, because the same people will always take advantage of them if they can. I don't see purely voluntary tax as working (though a certain type of libertarian loves to suggest exactly that).
I agree that it’s sloppy legislation and to that end the group to blame is the government (and ultimately the people).
But I disagree that if the rules don’t get enforced that it’s seemingly “ok” for people to exploit it. They should have common decency and ethical guidelines here. Probably why I’m not one of them.