When the richest don't have any income, and therefore don't pay any income tax, it's not ever going to be fair. They got that rich through exploitation of public goods and services and refuse to pay back in to the system that made them. We must tax wealth as too many have 'passive income' in the form of unrealised gains on stocks which they never sell, they take loans out against their value and continuously buy more and more assets until there is nothing left.