You’re missing the forest for the trees. There are plenty of ways to encourage actions without coupling them to taxes. Make the tax code simple, and put the complexity in the systems that deal with people.
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For the very rich, its extremely hard to know what they own, filing taxes allows them to hide all the details.
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You’re missing the forest for the trees. There are plenty of ways to encourage actions without coupling them to taxes. Make the tax code simple, and put the complexity in the systems that deal with people.