The tax code has been trying to be fair, simple, and efficient for decades, but it keeps getting more complex and less fair. The recent Tax Cuts and Jobs Act didn't fix this. To be fair, taxes should be the same for people with similar incomes, and higher earners should pay more. Special tax rates for capital gains should be removed. Deductions for things like medical expenses and state taxes should be allowed without limits. The tax system can't be simple, but unnecessary rules should be minimized to make it less complex.