I tend to agree with you, the whole thing should be simplified. KISS!Absolutely nothing... Except for the exceptions. Rich people can arrange that more of their wealth is spent on purchases by corporation or trusts , who don't pay these taxes. These items e.g houses, cars, aircraft, boats, grouse shooting lands, are nominally owned by the corporations, but are available only for use by the wealthy person.. and can be bartered for favours from the like minded .
Poor people spend more of their income on consumption.. food , rent, utilities, and have no methods for offsetting these taxes
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Rich people can arrange for their trusts to buy at advantageous times, the poor need the food on the table today.
So remove all trusts , tax all corporations as individuals, no exemptions. Simplified tax codes, less need for private accountants, and you get a level or more level playing field.
Having a loose connection with a Trust (my wife) they do seem to be tightly controlled, certainly in the US, there's no way you would get away with putting domestic expenses through it or indeed anything remotely charitable, strictly business with taxes payable.