I would highly recommended reading "A Fine Mess: A Global Quest for a Simpler, Fairer, and More Efficient Tax System." It compares tax systems around the world, unpacks common issues and suggests a fix (in short a "broad base low rate" strategy).

https://www.amazon.com/Fine-Mess-Global-Simpler-Efficient/dp...

I recently read an excellent book on this subject: https://www.amazon.com/Fine-Mess-Global-Simpler-Efficient/dp...

I was kind of amazed that a book about the tax system could be page turner -- it was very interesting!