There needs to be some kind of REASON for breaks that make sense. Some of them are ridiculous

A White House study found that the 400 wealthiest American families paid an average federal income tax rate of just 8.2% over recent years,
significantly lower than the 14.9% paid by the average middle-class family.

Other comprehensive analyses suggest that when all federal, state, and local taxes are considered, the total effective tax rate for the very wealthiest can still be lower than that of middle-class households. For instance, some studies found that the top 0.1% paid an average effective tax rate of 23%, while the bottom 50% paid a higher rate of 24.2%.

One quarter of millionaires have been found to pay a lower tax rate than 10 million middle-income Americans.