Seriously? How is it constitutional for one group (workers) to pay 30% income tax while another (investors) pay 15% income tax? How is it constitutional for one group (parents) to get a tax credit while another group (non-parents) do not? How is it constitutional for one group (home owners) to get a tax credit while another group (non-home owners) do not? How is it constitutional for one type organization (religious groups) to get tax exemptions and another (non-religious group) not to? Christ, how is it constitutional to tax people earning different incomes at different rates? How is it even constitutional to tax people with "Cadillac Plans" in the first instance while not taxing people with other types of plans?
And I'm just going off the top of my head, I'm sure I could come up with all sorts of tax exemptions that favor one group over another. Respectfully, your simple analysis is exactly that, simple.