A fair tax rate

[Spongebob]

Flat tax is a bad idea all the way round, loopholes, tax shelters, and deductions aside. 15% is more of a burden on Joe Smith who makes $30 000/year than it is on Jeff Bezos, who makes $30 000/week.

Boru

Of course.  That's the reason for the progression.  There's nothing unfair or complex about it.