They are already provided to all regardless of income. Anyone can participate in a 401k plan or other employer sponsored plan as one example. There are far too many to mention. If our questions is designed to measure the need for tax shelters, than the answer is yes. The tax code is way too complex, and without these shelters the effective rates would be too high, and smother economic activity. I personally am no a believer in the gov't trying to influence behavior through tax benefits. I believe it creates distortions. I'd much prefer to see a flat tax at a much lower marginal rate, with no itemized deductions or tax shelters.