I think taxes should be based on a 5-year rolling average, to ease the burden for people who have high income only once in their life. Winning the lottery or patenting an invention that makes you rich is the American dream. Let’s tax high earners but show some lenience for folks who have a once in a lifetime windfall.
Because the bottom 50% couldn’t pay 40% of all income tax, they’d have a negative net income. That’s why tax brackets exist, once your basic needs are met you can contribute more to society as a whole. It sucks to pay more if you’re earning above median, but it’s the cost of living in a society.