This reminds me of the way most application developers aren't security experts, and it's taken decades with a lot of very public hacks for awareness about the risks to be spread and for a set of security practices and middleware to evolve (hashed & salted passwords, CSRF mitigation, input sanitation, etc.), to make it feasible for normal developers to create reasonably secure applications. It seems something similar needs to happen in tax administration (and tax law) to make tax systems that are not exploitable. Maybe a new class of white-hats to "pen-test" the tax systems using loopholes and shell companies instead of 0-days and scanners?
The issue is that the tax system is a political/economic construct - so loopholes will take a very long time to be fixed. In the meantime, the white hat tax researchers have shown everyone else how to game the system.
if you are going to be opening law to competition-based evolution, you are opening the can of worms of "alternative government systems" , which is not acceptable by the elite groups that run the world.