Perhaps. Simple is best. All the tax codes, state and federal, are too complicated and are used to favor friends of the pols and punish enemies.
How about just a flat tax with an age based exemption of an inflation indexed amount suitable for retirement at say 150% of the poverty level with any annuities tax free? Social security is not an issue because it will be gone.
I don’t think modest retirement income seniors should have to pay taxes. They have paid their dues.
Property taxes are hard to administer. The appraisals are as subjective as they are objective.
FLAT TAX or CONSUMPTION TAX is the way to go. Just one. Not the gang of taxes we have now.
I am sympathetic to your point of view, but I don't think that 'fairness' should enter into the design tax code. Then every group that can garner some sympathy will have their special clause... and that's pretty much what we have now. The massive tax code is the result of a generations long battle over 'fairness' such that there is special consideration for toy arrows as oppose to real arrow.
Some smart economists need to figure out the best tax method to simply extract money for the government to spend while causing the least amount of economic damage and then we just tell the country to deal with it and move on.