"Tax “fairness” is therefore simple. He who earns the most should pay the most." - I don't like the idea of tax fairness as what is fair to you may not be fair

"Tax “fairness” is therefore simple. He who earns the most should pay the most." - I don't like the idea of tax fairness as what is fair to you may not be fair to other person. I would only concur with your second statement on the absolute value (numbers) and not on percentage basis.