Rather than decry Burger King’s decision to transfer its headquarters to Canada to cut its tax burden following its purchase of the Tim Hortons coffee-and-donut chain, lawmakers should look to the reason behind why U.S. companies eye foreign countries — our nightmare of a tax code.

Congress has over the course of several decades nurtured and defended what has grown into a monster of a problem for American businesses, prompting many companies to seek out little-known — but perfectly legal — loopholes, including the corporate tax inversion sought by Burger King.