What do you mean by 'fair'?

Different jurisdictions have different tax rates.

You say shenanigans don't really happen, I posit they are routine in business and consultants are paid a lot of money to uncover the next shenanigan every day. The law is always lagging the action it is designed to stymie and we certainly don't have a utopia going on outside the window today.

> You say shenanigans don't really happen, [...]

Where did I say that? There are definitely people who straight up break the relevant laws and don't pay their taxes.

Of course, whether someone breaks a law or not, is an issue independent of 'fairness'. But I don't know what you mean by 'fair'.