Simpler method -- set the bar higher
Just say that half the population shouldn't have to pay taxes. Every year, the baseline for owing taxes or not is the median income from the previous year. We all know how the top 20% already pay 80% of the taxes. (No, I don't know the exact figures, but that's the ballpark.) I'd bet the top 1% could pick up the taxes for the bottom 30% without even noticing.
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