If the government wants a tax to be paid they need to make it simple and unconditional. If there are loopholes or ways to legally avoid it, they will be discovered and people will take advantage of them.
People are not heroes. They want to be elected, hire the ones they want for their "court" (think Kings and their courts). And politicians want to change only the things that won't stop them from getting reelected.
Secondary consequences are irrelevant to many politicians' mindset.
Good democracies are built around making it take only a single good person for a good outcome, whole requiring vast conspiracies to get a bad outcome. American democracy has failed by making it nearly impossible to do anything good, while providing the bad actors near universal access to do as they please.
I don't like Trump, but the very idea that Elon Musk should, by virtue of being the richest guy, have any leverage against him, chills me to my last democratic molecule.