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Not really a conspiracy, the facts are there for all to see. If you are looking for a motive, just ask the question who benefits? You are saying the situation came about purely by accident rather than design, which is fair enough, but there is no reason to call people who don't agree with you a conspiracy theorist in defence of your arguement. Do you even know how the term conspiracy theory came about?
Let's run with your theory that the tax code is riddled with holes purely by accident, so how would you go about explaining the existence of the tax havens located in British overseas territories? It does seem too good to be true that the wealthy can to take advantage of an accidentally designed tax code, in order to avoid paying tax using this system. Some might say it is a match made in heaven. Ok go on then, call me a coincidence theorist if you must