I used to work in fair tax policy. It exists.

Everyone hates it. That's all I ever learned from years of work on the issue. Even the people who would benefit from it, hate it.

People really really like unfair tax policies, because they imagine themselves on the unfair side of it benefiting from it. They love loopholes because it makes them feel 'smart', etc. Our politicians are aware of this. They know that fairer tax code reforms are unpopular. People very much adore the system we have of 'winners' and 'losers' and they generally want more of that because emotionally that is what they regard as 'fair'.

There is a major gap between what people say they want, and what they actually want. Everyone says they want 'fairness' but what they want... is a system they feel they can exploit to their own advantage. They want the appearance of fairness, but the don't want to pay taxes, especially taxes that come due as separate payments once a year.

I won't even go into the other problem that 'fair' taxation would be incredible intrusive.