Actually, the government uses the tax code to "encourage" people to do what they want them to do; i.e. the home mortgage and property tax writeoffs are meant to encourage homeownership; the tax on cigarettes is meant to deter smoking; import taxes are meant to get people to buy the cheaper domestic version instead of the (perhaps superior) foreign-made product, etc. etc. Taxes and writeoffs are incentives for the taxpayer to conform to the government's plan.
The problem with going to a flat-tax rate, which would seem fairer, is that such an action would preclude the government from using at least the income tax code to manipulate mass behavior as they see fit and are wont to do, and IMO they will never give up that power voluntarily.
Newly