Talking about fairness, this is another example of well-thought-out plans from this administration for all people.
I can think better ways to tax, why bother with an "income" based tax at all. Income based taxes are intrinsically unfair in that they target the contribution of citizens to the nation as opposed the benefit derived from the nation.
John Linder (R Texas) offers a comprehensive bill to kill all income and payroll taxes outright, and provide a revenue neutral replacement based soley on consumption:
H.R.2525
SPONSOR: Rep Linder, John (introduced 07/17/2001)
A bill to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national retail sales tax to be administered primarily by the States.
Refer: http://www.fairtax.org & http://www.salestax.org