I agree with your fact, upper income earners pay more income tax.  Not only is that true in Oregon but it is also true in every other state, and federal taxes.  While I didn't really need to read your link (I know the facts and the argument.), I did make a cursory review to see if their was something new.  And because you have asked, I will give it a full review.  But that will take some time because there is a lot of information in it to digest.  But for the record, there should be a graduated income tax with lots of income brackets, no (zero) deductions, and no (zero) credits.  Once one's income bracket is established, that is the money permanently removed from one's pay check, no refund.  Al other sources of income are taxed at the the same rate and can be paid as one goes or files, no breaks for capital gains, qualified dividends, etc.  I am open to folks who earn less than "X" paying no state or federal income taxes but they have to file to get it back.