Concerned about Trump-family tax gaming? His law may prompt others to dodge.

When Americans file their taxes next spring, most of them will find the process easier. The new tax law offers such a generous standard deduction that there will be less incentive to spend time looking for deductions and other tax breaks.

The savings in time and effort could save the nation $3 billion or more in compliance costs, by one estimate. That’s what tax reform is supposed to do: Simplify things and close the loopholes.

But for a small group of Americans, the opposite is true. President Trump’s new tax law introduces new loopholes, and experts say that will encourage business owners and the wealthy to game the system in some of