It's also notable that you couldn't point to a specific tax law, like OP asked for. Lower taxes in general--nobody needs to lobby for that, there is a large contingent of people who favor that just on principle.
We have the same thing for judges. The conservatives have the Federalist Society. The liberals have the ACS. But for whatever reason, the Federalists have better branding, and are a perennial bogeyman. But all either organization does is keep track of judges that fit their policy goals. What's wrong with that?
I think this is really the crux of the issue.
If a CEO met with a politician and said "I've talked to all my CEO buddies and if you do XYZ we're all going to make substantial contributions to your campaign and PACs" that's clear-cut bribery and honest services fraud.
But if the same CEO hires a lobbyist to say the exact same thing to a politician suddenly it's "free speech" and we're expected to believe the government can't do anything to reign it in.
This is not what happens during lobbying. If you have any concrete evidence of this sort of exchange happening, please report it, since it's a blatant violation of federal law.
100 senators 435 representatives 1 President 1 Vice President
~7 million dollars per person per year
:)
It's also a matter of perception. Keeping the lobbying sums low(ish) also helps keep a lower profile. You don't want to draw too much attention to the fact that you're paying to get something done your way.
Plus, how much can you reasonably spend? In the end you're still trying to influence the same (relatively few) people, spending a considerable percentage of that "$19 trillion economy" is hard to make look legitimate.