Everybody. Anything beyond that is social engineering.
If raising taxes is social engineering, then so is lowering taxes.
Just because it may be ‘everyone’ doesn’t change that.
Unless you mean eliminate all income tax - then that would eliminate social engineering. Do you mean to eliminate the income tax all together?
Also, are you aware that many people pay no income tax at all? In fact many pay a negative tax, in the form of tax credits. Factor in government transfer payments for food, medical, elec/heat, attorneys, rent subsidies, etc., and many people pay a sizeable negative tax.
According to what you say, these people who actually make money should automatically get a larger slice. Is that what you mean?