Yeah, except certain changing of money is considered unfair (ie: do you really want to be taxed if you give your friend a $50 in cash as a gift?), while other exchanging of money is considered good for the economy (ie: tax breaks on education-related expenses).<p>The loopholes aren&#x27;t there by design, but the complications of the taxes are in there by design. We wish to encourage education and business (both education and business expenses are deductable). We want to encourage renewable energy (solar taxes, net metering, etc. etc.). We want to encourage home ownership (mortgage deductible), charitable giving (church donation deductibles, etc. etc.).<p>Taxes aren&#x27;t complicated if you just fill out a 1040EZ. Taxes become complicated when you want to make sure you got all of the money <i>back</i> from deductibles and credits.