Do you think there is no purpose for any of those weird wacky (or even those not so weird and wacky) exemptions in the tax code? I'm not saying every one of them is valid nowadays, but I do know that every one of them was created at one time with a purpose in mind, often to spur economic growth around a specific concept/area; or alleviate unnecessary tax burdens on certain groups of people, those with disabled dependents, for example. Such social programs - the purpose of such programs is to create a more stable, less stratified society - are admirable, no?

It's a lot more complicated than "flat tax, no exemptions" - you'd sink the economy in a second.