The reason we have all these different taxes is because of the pressure to lower income tax (guess who from?) and the pressure for "user pay" taxes. Everyone would like a simpler tax code, unfortunately the simpler it is the  more open it is to finangling by the tax/accountancy professions who will certainly find a new way to interpret simple language to find "loopholes". Then the Gov has to move to close the loopholes then there is another attempt... this cat and mouse game is what leads to the complications as well as cost us all. There has been a suggestion that EVERYTHING be taxable except those things specifically exempted...that would fix 'em!