the next point in the competitive tax plan is to shrink the income tax. he proposed to limit the income tax only to high income earners in order to ensure federal tax progressivity. another step is to provide a family allowance of $100,000 for married couples ($50,000 for singles, $75,000 for heads of households). this step will eliminate great part of income tax return( more than 120 million), and it also will resulted in fewer than 20 percent of all u.s. tax units will be required to file income tax returns. he stated specific levels of income tax rates. for example, for married couples it will be: