I have a problem with whose definition of poor to believe, just as many here have a problem with whose definition of rich to believe.
If you start making different rules based on income, then you should also make different rules on the rich as well as the poor.
Pretty soon you will have the same tangled web of regulations and deductions--you will have only changed the means of collection, and will have destroyed the consumer economy while you're at it.
OK, I accept your reasoning. So, your answer for reforming the current tax system is?
There are not different rules based on income.