What "situation" would that be? If you're talking about the rich "not paying their fair share", I'd make the same suggestion about the poor. The only truly "fair" way to fix the tax system is to go to a flat tax (say 5-7%) of all "new" income; which I would define as income from sources which did not rely on an investment of previously taxed income (this would remove all taxes on capital gains, stock sales, etc...). There would be no deductions allowed for anyone. At 5%, if you make $1000 a year, that's $50 you owe. If you make $100,000 you owe $5,000. If you make $10,000,000 you owe $500,000. Nice, clean, simple, and EVERYONE gets to pay their fair share.