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.
Definitely unpopular. The trouble is, why not just leave the country the year of the windfall?
By the time the heavier tax is due, you’re nowhere to be found.