Fair Tax System?
As for fairness, we'd note that today the top 1% of taxpayers pay twice as large a share of income taxes (39%) at a 35% rate than they did in 1980, when they were taxed at a rate of 70% yet paid only 19% of income taxes. In that sense, the tax code is more "progressive" now.
By the way, Senator Joe Biden and his wife recently released their tax returns, and they reported an average of $380, or 0.2% of their income, in annual charitable contributions over a 10-year period. The national average was about 2% of income.