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The whole argument lies in that, the more money you make, the more of the nation's resources you are using up, whether that be public roads, regulatory agencies, oversight agencies, the postal system, the civil court systems, and the commerce law systems, in order to make your $$$$.
Therefore, you should owe a bigger share of your money as taxes than someone who makes $35,000 a year and does not "tax" the national/communal resources as much.
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