Re: Fair share?
Allowing a company to loan people money and consider the amount loaned as an "expense" against taxes was the loophole. If it was truly a loan, at arms length and therefore intended to be paid back, then it was a loophole that may have had a purpose. Allowing a "loan" that was not arms length and not truly a loan since there was never any intention whatsoever to ever pay it back was not "using a loophole" it was a tax evasion scam, nothing more.
You are trying to change the issue by complaining "what is a fair share"? A fair share is what you would have owed if you used this loophole as intended, and actually paid back the loan at some point. Given that you did not, your fair share is what you would have owed if this loophole did not exist at all.