The tax code has confusing and problematic rules that don't always make sense. This article suggests that looking at the social meaning behind tax laws can help us understand why certain rules exist. By focusing on what our tax laws say about our society's values, we can better understand why legislators make certain decisions. For example, tax laws can reflect cultural ideals and values, like how we view certain industries or behaviors. This new approach can help us make better tax policies that align with our society's values and beliefs.