The important thing is to be continuously patching vulnerabilities in the tax code as new exploits (loopholes) are discovered. The democratic process, being a deliberative process, is at a huge disadvantage in this. There needs to be a way to delegate the authority to make adjustments to the tax code to actual experts in tax strategy, subject of course to legislative enactment within a year. It would be much more democratic in the long run, more in keeping with the spirit of democracy.