Respectfully, I disagree, that's just progressive taxation and it's true of every other aspect of our tax system. Someone who pays 10X or 100X more taxes than me isn't getting 100X the value out of our roads, bridges, or the army.

It's fair IMO because of the marginal utility of money. If you make $50,000 per year, $10,000 means a lot. If you make $10M, $10K is a rounding error or a fun weekend in Vegas. A progressive tax system is IMO flat when plotted against the marginal utility of the value accrued. Think of it in terms of burgers. I require 3 burgers a day to live. I get paid 3. If you try and take 1, I go hungry. That burger is worth a lot to me. On the other hand if I get paid 10 burgers, and you try and take 1, it means nothing to me. That burger is worth a lot less because I'm already so full. Same is true in the abstract in terms of dollars.