I am right in the middle of reading "Fairtax The Truth" and a question struck me:has there ever been a legitimate court challenge to the progressive income tax from the standpoint of denial of equal protection under the law? We know that current tax code is riddled with many different subsidies that are afforded to disparate groups of citizens based on unique disposition. If your particular situation meets certain criteria, you get a tax subsidy. If your situation does not meet any standard or criteria, you do not. The equal protection clause clearly defines that all citizens are to be treated equally and does not make an exception for tax law. Case At point: I am currently self-employed and have a business that is organized as a Sub-chapter -S corporation. My neighbor makes about the same in w-2 earned wages that I do. Since I can define the bulk of my income as "dividend" and not as w-2 earned income, I am afforded special savings under the tax code. My neighbor, who is no less a good citizen than I, is not entitled to the same "better treatment" under the tax code than I am. Does this not create a crises in terms of equal protection as applied to the tax code? It does seem to me that this inherent "inequality" built into the progressive tax code makes it ripe for legal challenge. Further, it can be argued that this inherent lack of equal treatment has over time created a sort of "caste" system within our society.