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As always it depends on one's subjective definition of fair.
It could range from "everybody pays an equal percentage of federal receipts" to "everybody pays the same percentage of income" to "everybody pays the same percentage of total worth" to "everybody pays the same relative painfulness of loss."
All could legitimately be argued as "fair" and all result in vastly different tax structures.
Personally, on of my core starting points is that taking taxes from people who have nothing or just barely enough for self sufficiency is not going to meet my definition of fair.
Deep Thoughts From Alex While He Waits For Lani Outside The Downtown Disney LEGO Store
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