Problem is that taxes are paid on the basis of wealth. The tax you pay on your income can be offset based on your wealth. That's the problem. The tax system is geared so that the more you already have the more you are allowed to make without impacting you with income taxes.
The current discussion of itemizing deductions provides numerous examples.
Why is property tax deductible? Sure, the 'average American' hates taxes, so when you say "hey, we should offset your income because of this nasty tax you are already paying, just to be fair" everyone goes along. But who benefits? The working man homeowner looks at his mortgage interest and his property taxes and scruffles around with every bit of paper he can retain for a year and maybe finds enough deductible stuff that skipping the standard deduction saves him a dollar. On the other hand, do you think the property tax deduction on Trumps five story condo in Manhattan with the gold plated front door offsets enough of his income to be worth taking?
Why is charitable giving deductible? Back in the day I gave to my church and never kept any record. I knew that I wasn't giving enough for the deduction to amount to enough to get past the threshold where I would not just use the standard deduction. Rich people set up charitable foundations to funnel their giving through, specifically because the foundation manages the paperwork so it is available at tax time. Some of them, like Trump, then use their foundation to game the system, but even the good ones demonstrate that this "charitable giving deduction" is strictly coded in to benefit people who have substantial wealth already not just income.
Why is "cost of tax preparation" deductible? Does the fifty dollar fee at H&R Block make a big difference in anyone's tax bill? What do you think Donald Trump pays to get his 1500 page tax return done? That single deduction probably has him past the standard deduction for the following year.
Ultimately, the entire tax code is written for the benefit of the wealthy, as in paragraph after paragraph, page after page, you could say "delete this and no one but the very wealthy would even notice."