Of course they do. They are using legal means to reduce their taxes. Why wouldn't they.

Would you decline your mortgage interest deduction, your solar energy or EV deduction, etc. so you could claim you are paying your "fair" share? Go ahead -- nothing is stopping you.

Which is what the parent of this thread was saying.

The consequence is that in bad times, the company has to borrow (if it can) or goes bankrupt. Which happens often. We don't generally shed tears over this kind of thing, but this story points out the human tragedy that passes when individuals follow the same strategy.

Personally I kinda feel a little meh about the subject. My heart goes out to every struggling business(wo)man - it's hard to make it on your own. But farmers are especially insulated against market forces by a giant morass of subsidies and land use regulations. They're already getting a much bigger handout than they deserve.