It seems to me that "fair" implies "equal". So how do we establish fair or "equal" taxation? After all the Federal Constitution guides us toward equitable, if not equal imposition of taxes. The very FIRST paragraph of Article I, Section 8 of the Constitution identifies the foremost power of the Congress:
"The Congress shall have power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the United States;"
Did you catch that last part? The part about all duties, imposts and excises shall be uniform throughout the United States? Sure, it doesn't include TAXES in that phrase, but the implication is clear... the Federal Government should not be in the business of playing favorites. If you participate, you should pay your fair share.
So if we agree that we are going to tax the money that people earn (and if they don't spend it all, they might eventually become rich, but that's a different point) then how do we do this in a UNIFORM manner?
It seems to me that there are only two ways to be FAIR in taxing income... either everyone pays the same AMOUNT, or everyone pays the same PERCENTAGE. If we charge the same amount then everyone who receives a paycheck would need to contribute $100.00 (for example) to the Federal government. But you say that's not fair! Someone who earns only fifty dollars a week would need to pay about 4% of their earnings to satisfy their obligation to the Federal government, but a person who earns $5,000.00 every week would be able to pay fifty years worth of their income tax from just one week's paycheck. That's not fair! Oh, but wait. It is perfectly fair. EVERYONE pays the SAME amount. That's FAIR. At least that's ONE WAY of being FAIR.
So instead, let's have everyone pay the SAME PERCENTAGE. I mean EVERYONE. If you participate in the work force, you get this thing called a paycheck (OK... you signed up for Direct Deposit) then you contribute ten percent of your earnings to the Federal government as your FAIR SHARE of establishing justice, insuring domestic tranquility, providing for the common defense and promoting the general welfare.
So if you earn $50 a week, you get to keep $45 each week to do what you wish, but you have done your fair share to support the Federal government. If you earn $5,000.00 each week then you have chipped in $500 toward that same goal. "That inherently UNFAIR," you say. True... The person earning more money has paid a hundred times more than the person earning less... and yet they are still only one person. What benefit are they receiving for having a tax bill one hundred times greater than their neighbor? It is unfair in that the person paying less is getting a much greater value because they are paying only $5 for their week of Federal justice, tranquility, defense and promotion of the general welfare; but the schmuck who has the misfortune of earning $5,000 that same week had to pay an extra $495 for the exact same amount of tranquility, etc.
And yet, they both paid ten percent of their income. They each contributed toward the Federal government in a completely equitable way as compared to their earnings. In other words, from each according to their ability... but still equitably.
Its time to end the unfair burden that only a small portion of citizens bears for the costs of the Federal government. It is time to establish a single tax rate for all income earners, with no thresholds of excepted income, not exceptions of groups or benefits related to marital status or age. No multi-page listing of regulations and calculations of alternatives or minimums. Demand fairness and equity in sharing the burden.
