I would assume, however, that people who speak of "tax loopholes" are somewhat similar to people who speak of criminals getting off on "technicalities"--people who don't understand that the law is a certain way, and that following the law as written leads to results that they dislike. In which case it's not "loopholes" or "technicalities" that need fixing, but rather the entire system.
I wouldn't try to take this analogy much further, given that most criminal justice "technicalities" are based in the bill of rights, but I think it suffices in this limited context.
~Camilla
Ghavrel is Ghavrel is Ghavrel
*MySmiley*