[anonisko]

Basically, the tax code is used by governments as an incentive mechanism to manipulate entities into behaving in ways they want.

[millstone]

Which can be a good thing. If there's an activity with negative (positive) externalities, then there's a deadweight loss, which can be corrected by taxing (subsidizing) that activity.

[anonisko]

Depends on whether you agree with what the people in charge define as a 'good thing'.

In a democratic government, you might like how a powerful tool is being wielded when your people are in charge, and be terrified when the 'other' is in charge.