Today we have a bloated tax code which requires many people to diligently keep track of every minor expense and special interests lobby Congress (and local governments) to ask for special favors in the tax code. This is the main reason we even have lobbyists is due to all those special carve outs in the tax code. We also have politicians using the federal tax code to hand out benefits, that needs to stop, the tax code should be a fair system where all people are treated equally and no one should be given more money back from the tax code than they paid into taxes. There are welfare programs that can be used by individuals to accept government support, the tax code should be separated out as a revenue source for government not a social program to pay lower income people.
Tax Reform Solution
The key to tax reform is to remove the tax deductions and credits but have a much larger standard deduction to make up for the removal of those individual deductions/credits (like the mortgage interest deduction). I would suggest that we create a standard deduction of $20,000/year and then allow married couples to deduct $40,000 together so they can pool their deduction if they happen to be a single income family. Using a larger standard deduction still protects the poor from being taxed and removes special interests from the tax code. Then we can set perhaps 3 tax rates for all incomes (after the standard deduction). By lowering regular income tax rates we can set the capital gains tax rates to the same as those regular income rates, so all income would fall under the same category (capital gains & earned income). Here is a basic table for single individuals, income would be double for married couples:
$0-$100,000 -> 15% tax rate
$100,000-$250,000 -> 20% tax rate
$250,000+ -> 25% tax rate
Businesses would have the same tax rate based on those income scales.