If only I could be so "punished".
My job will never be one where I make millions. But I've had a number of promotions and raises through my career, and the last thing on my mind is "oh, I have to pay more in taxes, maybe I should turn the raise down".
Bottom line... the government needs money to operate (how they spend that money is a different thread). Where is that money going to come from? The person making $36k/year? Or the guy making $3.6M/year?
I'd say DW & I are middle class. Our effective tax rate was <9% thanks to all the deductions and credits.
I don't think a flat tax is the answer. I think you do away with the deductions and credits, then do a progressive rate (the more you make, the higher the percentage). The tax code can be one page... a chart that says "bring in 'x' dollars" (and all income is treated the same... from an employer, investment, rental property, etc), you pay y%. It would simplify filing taxes. The trick is figuring out the value between $x and y%.