The real problem with the tax system is that we all want to eliminate other peoples' loopholes without giving up any of our own tax incentives. Those who say the rich people should be glad to pay half their income for taxes obviously aren't rich. A lot of politicians say they want a simple tax law. But the problem with a simple law is that it's democratic. It hurts everyone - including the politicians.
Taxes are the opiate of the politicians.
If we really want to simplify the tax law, we should start by making the Congress tax a five year vacation. There are a lot of politicians who say they want to simplify the tax laws, but every time they try, they just create more jobs for tax advisors. The criminal laws provide far greater protection for our liberty than the tax laws do for our property. They were smart enough to realize that taxpayers will pay more to keep their money than the government will pay to collect it. The modern day hired gun wears an eyeshade and carries a calculator in their pocket.