It is certainly possible for someone with a higher income to be taxed at an overall rate that's less than the overall rate of someone with a lower income. It is

It is certainly possible for someone with a higher income to be taxed at an overall rate that's less than the overall rate of someone with a lower income. It is true that this subverts the plain-meaning intention of the tax system (though I am skeptical that at least some of those "loopholes" aren't unintended at all) but it's not obviously unfair.