I agree with the objective but your solution is misguided. You are proposing to make a complicated system even more complicated. Professional's tax advisers will simply find another way around your regulations. You should be making two changes. Firstly, make the tax system fair, right now families with the same income pay vastly different amounts of tax. Secondly, make the tax rates reasonable, right now the tax rates are oppressive. Making rates reasonable always generates more tax and people spend less time and effort trying to avoid paying tax.