Governments all over could circumvent this issue provided they are willing to not use the tax code in a punitive means. By that I mean that so much of the code

Governments all over could circumvent this issue provided they are willing to not use the tax code in a punitive means. By that I mean that so much of the code is written to benefit and penalize that it begs abuse by both those writing the code and those subject to it. Considering the number of pages of the US tax code how can anyone reasonably be expected to adhere to it let alone not circumvent parts of it even accidentally? If you want the "rich" to pay their fair share; they already pay the bulk of all taxes; then the tax system has to be fair. That means it has to minimalist as possible so that everyone with standard education can comprehend it.