Liability
Locked Account.
Exempt some amount a taxpayer makes then have a flat tax thereafter. Exempt the first, say, $30,000, and thereafter all sources of income are taxed at 25%.
Somebody making $30,000 would pay 0% in taxes. Somebody making $50,000 would pay 10% in taxes. Somebody making $100,000 would pay 17.5% in taxes. Somebody making $1 million would pay 24.375% in taxes.
Voila! Flat and progressive and no need for an accountant.
Nice.