"Tax laws should be written on one piece of paper with no get out clauses. Make it so IP can't be charged between the same company or limit it to a small % of revenue."
As soon as you start adding a few "make it so that..." clauses you end up needing a bigger piece of paper.
In international terms tax laws are in a competitive environment. Various governments have found the consequences of this on excise duties - the margin over French duties hit a level at which the booze cruise was invented. The end result is that it becomes a race to the bottom.