As it stands, the USA has a deficit each tax year. In other words, less tax is being collected each year. So it's not sustainable to tax lower income earners without taxing them more. For instance a tax of 1% on a billon is substantially higher than 1% on 150k, this they have to do like 20% just to mitigate the difference. Idk how he plans on not taxing the rich and the poor..