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On the other hand, why should a rich man be expected to pay more of his income in tax if he gains nothing for it? He gains no special privilege or treatment from the emergency services, despite paying a bigger share of their funding. He drives on the same quality roads as the poor man, despite the poor man paying less for their upkeep. The poor man's vote is valued as highly as the rich man's, despite the fact that he pays less towards the society he lives in. While it's true that 20% of a millionaire's income is much more than 20% of a lower wage, it's unreasonable to assume that a man who gets paid more simply has money laying around that he does nothing with. A fixed percentage is fair for as long as all men are treated equally in society.