The current tax bracket system severely penalizies low-income taxpayers. The effective tax rate is a negatively accelerating curve that increases faster on low incomes.

The formula applies the same rationale to all taxpayers.  The formula tax rates are a straight line.

It is a scheme, a crafty plot, to direct a disproportionate amount of weath to high wage-earners.

Each employee should receive a raise that is the same number of dollars.