The tax code should be much simpler than it is. Instead of call this crazy schemes, the tax rate should be lower and flat a la sales tax. Your revenue/income is X, you pay 10% of X without allowing any deductions. This will bring a lot more money in taxes, make taxation simpler and fairer. Also, with the recent COVID-19 stimulus - how can the income brackets be the same in metro areas with vastly different cost of living? Trying to be "fair", often government create new types of unfairness.