Entitlements are a big part of the problem in this country. Even if you taxed everyone earning more than 100K at 100 percent you still wouldn't have enough to pay for all that has been promised to everyone currently living. Any discussion which fails to acknowledge the central role of entitlements in the budget and tax problems of the nation is doomed to produce no useful insights into what is needed to solve these problems. The problem with the fixation on a "fair share", as decided by the progressives of course, is that it's a big part of what got us into the present mess. The rich people that you so despise are much better able to hire lobbyists to construct complex schemes in the tax laws, tax attorneys to parse the codes and exploit them and wealth management advisors to help them structure their affairs so as to minimize the taxes that they do pay. All of this is tremendously wasteful to our economy with billions of dollars spent and tens of thousand of bright young minds engaged not in scientific research or improving business efficiency in the productive parts of the economy, but helping those who are best able to game the hopelessly complex tax system. How much waste will you tolerate in your quest to hunt down the white whale of "fair shares" cut from the hides of the rich? Instead, how about this tax system: Income is income, regardless of source, of which everyone pays 20% with an exemption for every taxpayer of 100% up to the federal poverty level for their household. No other deductions, credits or exemptions allowed. So for example if the federal poverty level for a family of 4 is say 30K then the first 30K of every taxpayer's income, regardless of how high or low it is, would be exempt from tax but after that it would be 20% on everything after that. Of course we would want to combine this program with entitlement cuts and many other cuts to our bloated federal budget, but this new simplified tax system would be a good start.