My plan? I’m not defining any plan. I’m suggesting that people who define plans should focus on removing loopholes that wealthy use today. Rather than giving them more chances to find loopholes. Income is something that we already use in taxes. If its definition has loopholes too, then “those people” should try to remove those loopholes in the definition.

p.s., There’s a difference in reducing loopholes and having absolutely zero loopholes (something that may be impossible)