For the economic activity that happened this year, yeah they get more by forcing people to delay recognizing expenses, which is essentially an interest free loan for the irs that they don't have to pay back if the lender goes bankrupt. But this doesn't actually create a new nominal tax increase, in nominal dollars its a wash, and so the question is if the interest free loan is worth the decrease that would result from companies finding more tax efficient ways to pay employees and any decrease in future economic activity this will cause. Corporate tax and cap gains tax are likely lower than the income tax bracket those revenues would have gone to as income.