The government is the only entity that is responsible for the loopholes and that can close the loopholes.

If we want fewer loopholes then we should prioritize that when selecting our government.

The law does not define ethics. Ethics does not define the law. It is folly to pretend there is more than a tenuous bidirectional link.

For example, any father ethically owes his children more than child support. And any child ethically owes his father more than refraining from stealing from or killing him.