Unfortunately Nugget , it is your definition of fair , but that doesn't make it so. Care to detail a list of civilized countries with a flat tax? Keep in mind that a tax free threshold immediately introduces an element of progressiveness anyway. I remind people , that a decent tax and income distribution system is the price the well off pay to avoid armed guards , and barbed wire around their compounds. Something to think about , even if common decency isn't on the agenda, especially as we are in the lower third of total taxation levels in developed countries.