That sounds like an idea a college "professor" would come up with, a left winger to be more exact, why should one oerson pay 39.6% and another pay nothing? Obviously an idea coming from someone that has never done a private sector job in their life, the problem in this country is not a lack of incoming funds, it's a total lack of control over SPENDING someone else's money!! No wonder the kids coming out of college nowadays with big diploma;s and titles are so confused and aren't able to find jobs!