Great article, just read it. A teaser:
If our system is not yet “fair,” what will make it so? If the top 5 percent paid 75 percent of the total? Or 95 percent? If they could, would it be ideal for the top 1 percent to carry all the rest of us so we could finally have a tax code that is “fair and balanced”?
The point of the "levelers" is that our system would not be "fair" until there was some arbitrarity tiny difference between the top and the bottom -- even if that was achieved by bringing the average down to essentially zero. It would be fine with them -- "fair is fair".