Taxation in excess of the spending authorized by the Constititon is blatantly illegal, and hence unfair to everyone, even more so for those paying the greatest proportion of the taxes.
The rich, of course, pay the greatest portion of the taxes.
So, clearly, taxes are already too high. The issue of the budget deficit isn't one of insufficient taxes, it's one of excess and unconstitutional spending.
Given that almost 50% of the nation isn't paying federal taxes, and it can't be fair that 2% of the people are carrying 50% of the tax burden. No rational definition of fair is going to allow this.
Given that raising taxes on the wealthy when the tax system is on the wrong side of the Laffer Curve decreases revenue, what definition of "fair" can raise taxes on anyone, since the tax increase will decrease revenue? It can only be "fair" when the goal is not revenue generation but wealth redistribution, ie, theivery.
Thievery is never fair by any honest appraisal.
Fairness means spreading the tax burden out to more and more people, so they can understand the issues involved. Making it plain to people demanding presents from the federal government that their take home pay decreases would mean fewer people would elect politicians wanting to "give" them things.
Making people pay for what they get, that's fair.
Ending the unconstitutional spending, that's fair. after all, it is illegal spending.
Robbing people because they have money, that's never fair, not at all.