This struggle to find tax revenues without taxing the public further has highlighted an old and often ignored problem: corporate tax loopholes. There is a great deal of political will to eliminate tax loopholes. The public is tired of hearing about corporations reporting profits yet somehow evading taxes. This isn’t about tax rates being too high or too low. This is about the profits that form the tax base, the very thing being taxed, somehow eroding when it comes time to pay Uncle Sam. But this won’t be easy. Corporations play this game too well to simply change one rule or another. If governments want to win, we have to change the game itself.