Bullshit - the "complexities" of the tax code are meant to provide corporate welfare to those with the biggest lobbying organizations.
Industries will be competitive if they are...wait for it...COMPETITIVE. If you are talking about "competitive with foreign industry", that is a matter for the executive branch of the government to hammer out proper treaties, work with international organizations to ensure fair trade, etc.
Reality demonstrates that government handouts only pervert and harm. For example, the excessive amount of subsidies for education, for example, has only driven the cost of tuition through the roof, because *competition* has been taken out of the system. Meaning that if you can't get access to the government largess, good luck paying for school...or alternately, you get your fed money, and then you are enslaved to them for the next umpteen years paying off your debt. And the solution...remember when Obama first came in to office? He thought that people coming out of the college and doing required "public service" was a good idea...
...in my book, this psuedo-forced pubic service for people coming out with loans is what good people call slavery.
There....stuff that in your troll pipe and smoke it.