Any "fair" tax plan would have a DOLLAR ceiling on individual taxes, regardless of what percentage of one's income that amount constitutes.
It doesn't matter what the number is - $100k? $500K? A million? - the point is that at some point, you have paid ENOUGH, and the fact that you've earned more than most people could even imagine is irrelevant. What right does the Government have to take a windfall just because someone is hugely successful.
Fairness? Come on.