Despite the difficulty in norming on fairness, the arguments I've seen put forward are: 1) The progressive taxation stance suggests that since you're taxing th

Despite the difficulty in norming on fairness, the arguments I've seen put forward are: 1) The progressive taxation stance suggests that since you're taxing the rich higher rates for money with less utility, that tax is less burdensome, so everyone is experiencing a similar or fair level of inconvenience or economic pain from the tax. 2) The disproportionate benefit stance suggests the rich should pay more because they receive a disproportionate benefit from the state through its investments in protecting their wealth, deploying the infrastructure that the rich need to get richer, negotiating trade agreements, and providing tax relief deemed corporate welfare.