Changes I would make to the tax structure:

Income is income is income, how it’s made is pretty much irrelevant and it should all be taxed in the same tiers according to an identical progressive structure.

There should be no mortgage deduction on second homes, that does nothing but drive up home prices through speculation.

There should be no limit on deductions for payments against qualified student loan interest for people who’ve graduated from programs where the debt was incurred.

There should be a new 40% bracket at $750K and 45% bracket at $2 million/year.