I got downvoted, but I don't think its evil to work within the bounds of the law to minimize your tax burden. This is the entire point of "doing your taxes" every year. What I do think is evil is using your wealth and power to corrupt the bounds of the law to enrich yourself. Further, however, I acknowledge that this self-interest is inherent in any person/entity and while I have a moral opposition to it when taken to the degree of bribing lawmakers, I don't just throw up my hands and say the incentives can't/shouldn't be changed. These incentives are an expression of what society finds acceptable.