Congress has over time made some adjustments to close "loopholes". The charitable contribution thing is stiffer now, and the larger standard deduction means it does nothing for most of us. The SALT deduction was limited which hurts folks in high tax states. Democrats want that gone of course. When I first started working, I tracked how much sales tax I paid yearly, what a pain. That was deductable. Taxes are simpler now than they were, but still overly complex. And folks believe billionaires have some hidden tax breaks no available to us. They read the top line of some "news" analysis and get a highly biased take on "the wealthy".
The key, to me, is to generate tax revenue in the most efficient and fair way possible. The US already has one of the most progressive income tax systems in the world, we barely tax the middle class as compared with Europe. It's a simple fact that to raise more revenue, you have to tax the middle, and upper middle, there aren't enough folks making millions a year to generate that much revenue from them even if you raise the top bracket to 70% or 90%. And then there is Hauser's "Law".
We might be better served with a consumption tax.
