[muawiyah]

The income tax is elementally inequitable and unfair ~ could be why you can't figure out why you ought to get a break.

Let's say the fundamental organizing principle among humans is the family.

Designate a family. Add up its profits. Divide by the number of members. Tax each one on that.

Let's say humans have no fundamental organizing principle ~ a theory currently popular with leftists. In that case it does not matter how you allocate income or taxes ~ just collect what you can get and run with it.

Or, let's say society does not need any fundamental principles ~ best bet is to forget about taxes and go find some firearms and ammunition to see you through the coming dark ages.

[Hieronymus]

I like your tax scheme, though with a flat tax it wouldn’t work. One raising the next generation of society is contributing to the perpetuation of society—those who deliberately avoid contributing ought to contribute some other way, or those who do contribute in this way ought to be exempted or reduced in their contributions in some other way, which amounts to pretty well the same thing.