TAXPROF: Increasing Tax Rates on Top 1% Would Make Tax System Less Progressive. As I’ve said before, I think we need fewer people who vote but don’t pay any income tax at all.

UPDATE: Reader Mike Smyth writes:

What we need is to replace the current AMT with a flat 5% minimum income tax rate. No deductions, no credits. All income, includiing wages, interest, dividends, capital gains, inheritance. If you make $10,000, you pay $500. Make $10,000,000, pay $500,000.

Hmm. What I’d like to see is for tax rates for all taxpayers to go up and down each year in tandem with spending.