If your neighbor earns the same income you do, but one of you pays more taxes than the other because you are being punished for not buying a house, that is not a fair system.
If your neighbor earns the same income you do, but one of you pays more taxes than the other because you are being punished for not having kids, that is not a fair system.
If your neighbor earns the same income you do, but one of you pays more taxes than the other because you are being punished for not owning the right kind of refrigerator, that is not a fair system.
That is the system we have today.
A fair system is one in which people who earn identical incomes pay identical taxes. A fair system is one in which the government does not pick the winners and losers. A fair system is one in which the government does not perpetrate a massive behavioral control program on its citizens.