i just don't see the issue. this is only one tax.
let's look at effective tax rates. for example, if you make 100k taxable income as a single person, then you are paying around 22,000, or 22%. but for that same taxable figure, assume they tossed 15k in a 401k first, so they really earned 115, the effective tax rate is actually 19%.
i don't see this as an onerous burden. someone making 115k still has 95k after federal income tax. consider that the system allows them to be in a priviledged position to achieve that income level. if you made over 373k, then your effective tax rate is 35%. but someone making that sort of $$ can structure for substantial write-offs.