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.
You left out when people get checks after having paid 0 in taxes. It isn't "fair" until everyone has some skin in the game.
That's why I favor the Fair Tax. It has three advantages.
One, it is a tax on consumption instead of a tax on production (income tax).
Two, everyone has to pay it. So if the rubes want to demand the government provide free puppies to hookers, EVERYONE will pay a higher Fair Tax to cover the cost. No more, "Gimme gimme gimme, and make that guy over there pay for it."
Three, you can't hide a tax increase.