Tax rates should be based on $/h somehow but I don’t know how it would be possible to implement that without it being gamed. It’s not fair that I should pay 30

Tax rates should be based on $/h somehow but I don’t know how it would be possible to implement that without it being gamed. It’s not fair that I should pay 30% tax on my minimum wage part-time Algebra tutoring job just because my software internship earlier in the year had a high salary. And yes, it did serve as a disincentive to work and I quit that job and the students had to make do with what I assume was a marginally worse tutor at the same price. Similarly it’s unfair that if I do a three month software contract and then go off to Mexico to surf for the rest of the year, I pay the same low tax rate as someone who works hard all year to make the same amount and has to pay high cost of living in the US the entire time.