It is immoral. By definition fair means equal. If we are taxing percentages, then the person who makes more automatically pays more. Honestly if you are a recipient of other people's income you should get no tax return. So we should have a flat tax with no deductions. None for the rich and none for the poor or middle class. Now that is truly fair.
Now we should be allowed to keep our savings and not be taxed on them. We should be allowed to have our own Health, Education and Retirement accounts in a bank. Money deposited in these accounts is never taxed. Up to 20% of gross pay or $25,000 annually can be deposited. they can be passed on to family or significant others. This is a win win situation for all.