[viraptor]

> Many of these loopholes were designed to act as an incentive, such as tax breaks for hiring former felons

I wouldn't call all of those incentives loopholes. There's an incentive to hire felons because it's better to have them working secure jobs than having to spend more tax money getting them through the legal system and months/years of jail again. It's an incentive because it's a cheaper solution overall. It's not the same class of an issue as double-Irish.

I'm not sure what the solution for mixing this with the minimum tax is, but if there's a good reason for the incentive, it may even be beneficial to the country to essentially match the missing tax itself. That's assuming the incentives have the real impact they should.