Fundamentally I think the tax system should be aimed at what is best for the country as a whole. Fairness is only a goal to the extent that it produces the best overall result. A tax code should be as utilitarian as possible.
I recognize that it's incredibly difficult to figure out what the best result will be, what behaviours to incentivize and what to discourage, and whether a provision will actually have the effect you think it will in terms of discouraging or encouraging behaviour, but difficult to achieve or not, that should be the goal.
Anyway that's a thread de-rail of the highest order for which I apologize.
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