What would you change about the tax code?

The first five things I would eliminate from the tax code are:

1. The ACA/Obamacare penalty.
2. The taxes on tips.
3. The taxes on gifts, no matter the size.
4. The estate tax.
5. The refundable tax credits - if you don't pay it in, you do not get it back.
• I would be OK with these being converted to non-refundable.

Remember that all individuals are already taxed on their income. Taxing a gift (to a person or to an organization) is double taxing that income. Fuck that. And the same for the estate tax. I get taxed all of my life, and at the end of my life they want to confiscate more? Fuck that and fuck them.