Is a flat tax fairer than a progressive tax?

Progressive rates are fairer because they account for ability to pay and the diminishing burden of each extra dollar.

A flat tax consumes a far larger share of a low earner's essential income than a high earner's disposable surplus, so equal rates produce deeply unequal burdens.

A progressive system is fairer because it distributes the tax burden based on the ability to pay, reflecting the diminishing marginal utility of wealth.