America’s Strange and Ineffectual Tax Regime

Loopholes often benefit the wealthy

http://www.nytimes.com/2016/10/04/us/politics/donald-trump-taxes.html

Corporate tax structure benefits large corporations vis-à-vis small business

http://www.nytimes.com/2016/10/04/business/dealbook/when-it-comes-to-tax-avoidance-donald-trumps-just-a-small-fry.html