The rich can afford to pay a lot more in taxes than the poor.

Absolutely! This is why I said flat taxes suck too. Even at the same percentage rate, the poor lose substantially more income needed to meet basic necessities.

What shortfall? If you scale the tax rate correctly, it should at the very least even out.

Right, I've asked OP how he's scale it as a followup. I mean, the math works if we put the entire shortfall on the single highest earner, but I doubt that language would pass into law.