Right, and that level of process allows a certain amount of capture and exploitation. E.g. companies will game the tax code in the confidence that they'll get plenty of warning before any loopholes are closed. It's hard to imagine the 2017 change to how corporate repatriated income is taxed happening under any other president, and that rule change not only collected a bunch of revenue from companies that had been engaging in tax avoidance schemes, but also burned them enough to deter that kind of gamesmanship, at least for a couple of years.