If 47% of income earners are not paying any Federal Income Tax…?

I doubt the 47% number, but having them pay 10% will not make up for the millionaires and billionaires getting a massive tax cut. Plus, the poor pay a disproportionately high percentage of their income in sales tax, use tax, sin taxes... For those of you who wish to split hairs on Federal vs local vs state taxes, the Feds let us deduct state and local taxes from our federal returns. I get to write off my property tax bill. The working poor pay rent and don't get that tax break. The spend nearly all of their income, so they pay some form of tax on nearly everything. Plus local taxes have gone up as a result of cuts in federal outlays to states and municipalities. As for sin taxes, the rich pay them, the middle class pays them, it is just a larger percentage of the working poor's income. You have to consider the full tax bite, not just the percentage of federal income taxes.

Most of those non-payers have incomes so low that they're barely getting by now. Many, especially if the have kids, qualify for refundable credits that give them thousands of dollars in "refunds" even though they pay nothing in. Those dollars are very much depended upon for them to live. If instead of getting those thousands of dollars, they had to give that up, and PAY tax, they'd be even worse off. Is that really what you think should happen?

Think of it as just another government handout. Those who are successful in life and are punished to pay for those who made a conscious choice to make nothing of themselves.

"Shouldn’t the tax code be modified to make sure that no matter what, each tax income earner pays the exact percentage of what they are supposed to according to their tax bracket " - it already does that. You would like all deductions and credits to go away and to have a flat percentage tax based on your salary? "And Sin taxes are not necessary taxes that the poor have to pay" - HAVE to? No. In general DO? Yes.