Final answer:
The author's perspective suggests that the U.S. tax system is overly complex and that it requires reform to be fairer and simpler. This view is supported by concerns over tax loopholes, the desire for fewer exceptions, and the concept of equitable taxation principles like benefit and ability to pay.
Step-by-step explanation:
The author's perspective on the tax system in the U.S. appears to revolve around the complexities and fairness of the current system. It is evident from the information provided that the author is concerned with the fairness of taxes, indicating the idea that everyone should pay their fair share. The mentions of tax loopholes and the need for fewer exceptions suggest that the author believes there are flaws in the system that allow for inequitable taxation. Moreover, the references to the need for simpler tax laws and ideas such as value-added taxes or more progressive tax brackets imply that the author sees the current tax system as too complicated. This complexity is further highlighted by the author's mention of the changing nature of tax laws with different administrative goals. Concepts such as the benefit principle and the ability to pay principle also indicate the author's interest in a more equitable and efficient tax system. In contrast, there is no solid evidence to suggest that the author believes the tax system should be entirely abolished or that it solely benefits the wealthy at the expense of the middle class. Overall, the author's remarks lean towards a perspective of desiring reform for simplicity and equity, which aligns closely with option b) suggesting that the author thinks the tax system is too complex and needs reform.