Your underlying point is valid, but all the tweaking in the world of tax policy over the past 60 years or so has done nothing to address it, and has likely exacerbated it in fact.  "Social engineering" is just another form of tyranny that should be jettisoned, and taxes should be made "fair" in the sense that "everyone has to play by the same set of rules."  Other (non-tax) policies need to be considered to alleviate the point you raise, but no policy is worthwhile if it amounts to a zero-sum game, i.e., of a "redistribution" or transfer of a liberty or right that any person presently holds.