> There is also a contingent of people who like to use the the tax code as a mechanism of policy apart from efficient collection of revenue. There is nothing i

> There is also a contingent of people who like to use the the tax code as a mechanism of policy apart from efficient collection of revenue. There is nothing inherently wrong with that. Whether you do or do not agree is a different question. It's interesting to look at different cultures: The Swedish word for "tax" is "skatt", which literally means "treasure". Historically it was part of the treasure to be collected by the monarch and other people in power. So, not really a way to cover government expenses, but for somebody in power to enrich themselves further. Luckily, the country has moved on from that, just kept the word (and the king). The German word for "tax" is "steuer", which literally means "to steer". That makes it clear that those fees are not just collected to finance government expenses but to even steer society in a certain direction, i.e., what you mean with policy.