The rich and powerful know how to use tax laws to their advantage. In some cases, they have access to the legislators who write the tax laws. In many cases, the rich and powerful have "their people" in key positions to make sure things go as they want.
As for not going after normal people, we can forget that immediately. One reason the Income Tax became part of the U. S. Constitution via ammendment is because it was marketed as a took to go after "only" the "top 3 percent" of income earners. We know how that turned out.
When politicians say they won't tax the normal people, what they really mean is they won't tax the normal people today: tomorrow is another matter.
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