Believe it or not, there is a measure of logic to most provisions of the IRC. To encourage or discourage something, to avoid double taxation, to save money in other areas, etc. Having said that, special interests also look to the tax code to meet their goals, including individuals.
All this gets quite complicated as you well know and it frequently gets out of hand. That is caused by a disjointed, uncoordinated, bandaid approach to taxes with little regard to the consequences. Temporary changes become permanent, provisions designed to sunset don’t … or do.
Enter the politicians with their promises to make things fair and provide us with lots of “free.” stuff.
Bernie Sanders has the most radical, but not only, proposals which can only be described as higher taxes for all. You can find a summary HERE
One thing Sanders would do is raise the Capital Gains tax, one of those taxes with some logic behind it.
What do you think are the consequences of massive tax increases?