Total income is irrelevant - its about taxation fairness where EVERYONE contributes to the system more. As for the burden that is why I said it needs to be phased in over time and adjustments need to be made. It is not the job for one group higher income earners to pay for everything. Additionally higher income earners will still pay the most tax regardless but it will be based on their expenditure - if they don't spend the money they won't be taxed. However most people will spend their money at some point as there is no point in just accumulating money - money is there to live your life.
