"If we expect others to pay taxes to finance the government services we rely on, we should understand that implies an obligation to pay taxes of our own — in similar amounts to other people with similar financial resources."

My general philosophy is that the tax code should be simpler because this has lots of positive downstream effects. I never liked "no taxes on tips" even though I understand its appeal. It's just another exception which adds a layer of complexity (and further entrenches the American tipping system to boot!).

"Stop Microlooting the Tax Code" by Josh Barro in Very Serious https://www.joshbarro.com/p/stop-microlooting-the-tax-code