Put in a basic deduction for the first X amount for poverty level, and everyone pays the same flat rate for anything over that amount.
Make that deduction based of the GDP as well using a formula. So right now it would basically be forinstance:
The first 25,000 of income if not taxed be they Bill Gates or the school teacher..
Personally I think all federal taxes should be illegal and the federal government should be funded by Tariffs only.
Why? I have no problem with the Federal gov't providing "social overhead capital" (e.g., a standing military, a legal system, public roads, etc.) and the funds necessary to run those actions by the federal gov't. This could not be funded by tariffs. What I object to is the invasive nature of the federal gov't that isn't even remotely part of the Constitution, no matter how convoluted your thinking might be (e.g., EPA, SBA, Sally Mae, etc.)
That gets adjusted for inflation.