For most people the issue of corporate taxation is both intriguing and offputting in equal measure. The complex and often contradictory nature of the enormous US tax code allows for a combination of passion and boredom that extends to almost no other region of policy.That is part of what has made attacking the US tax code in an effort to simplify it or make it reflect policy goals so challenging; companies with tax lawyers on call can take advantage of seemingly innocuous or even beneficial tax policy, only to be accused later of corruptly using 'loopholes' or 'subsidies' to run their busin...