proponents argue for a tax system that includes lower rates for those with lower incomes and higher rates for those with higher incomes, claiming such a system is fairer. they point out that low and middle income families pay a percentage in taxes that is two to three times that of the very rich, when factoring in all state and local taxes paid. they say this is deeply unfair and is due to a lack of investment by the state, which falls on local taxpayers, who are least able to afford it.