U do not go far enough. 
The taxation should be a simple progressive scale, but it needs to apply to all money that somebody earns or is given, and needs the SAME SCALE.

Somebody makes $100K on gains or dividends, they pay $X tax. 
Somebody makes $100K on Wages or Salaries, they pay $X tax. 
Somebody makes $100K on Lottery or inheritance (which is genetic lottery), they pay $X tax. 

That is where life is fair.