I do not like the idea of lump sum taxation because I feel it should be more income based, but I do feel there should be a minimum federal tax that all taxpayers should be required to pay. We can not have a fair tax lump sum that would be sufficiant enough for a higher income individual to contribute that a lower income person could afford. Taxation helps fund most public goods and programs so it is to my benefit to pay my taxes as I benefit from some of those services such as national security and public education. I do feel it should be calculated for different income levels and like the concept of the Buffett rule calling for those who make more, pay more, but I am not quite sure on that amount. We do not want those who make more get penalized for being successful and making more money to the extent it is worthwhile to work less to make less.
There are many large corporations like Amazon or John Deere that made billions last year but paid zero federal taxes thanks to large corporation tax breaks in place and I do not agree with those. I agree that business tax relief can be beneficial but not to the extent they make billions and pay zero in taxes.