I make no secret in that I approach almost everything from a business point of view SO ---
In my book the people of the country should not pay any income tax at all
As the country is a business all income for the country should be derived from business, ie cost of doing business
So the people pay a portion of that (tax) in everything they purchase
And as to the other side of the coin if the costs of running a business results in no profit, the government does not give the business any money to provide profit
IE everyone stands on their own feet
If the above formulae does not work shoot the bureaucrats and politicians and get better people, IE people who are capable of adding 2 + 2 = 4 --- a test that the current lot would fail miserably