a tax system should not seek to be " fair". A tax system should seek to be effective and efficient.

This issue of " fairness" as respects taxes is meaningless. In that I mean at every socio-economic level people will complain that someone else is not paying their fair share. As a result we find politicians passing legislation allowing for carve outs for their favored constituents. these same politicians need to satisfy the hoi polli so they provide entitlements one way or another. Let's not forget that these same politicians pass legislation making it easier to take back the bacon to their home states

The following carve outs ought to be eliminated estate taxes because people are forced to pay taxes twice on earned income, state/local tax deduction because states with lower or no state tax finance the deduction. And also the mortgage interest deduction.
I desire repeal of the estate tax only on the belief that it is punitive in nature.

Some posters continue to be concerned about the balance between revenue and expenditures. I am not because no matter what Congress decides they will continue raising the debt ceiling.

Our government representatives and employees are imprudent spenders of taxpayer funds and are guilty of abuse, fraud and waste.

I view government as the Sheriff of Nottingham and have his way with us when he wants.

I await a genuine tax reform but doubt I will ever see it in my time.

Personal Best Regards: