Each bracket is at a different rate that goes up with an increase of income of the tax payer. The rates were set so that each tax payer pays the same amount of tax for the same income. All taxpayers pay the same rate in the first bracket independent of their overall income. This is to say that for a single person, their first $8000 is taxed at 15%. If a single person makes more than that then there additional income will be taxed at a higher rate but the first $8000 will still be at 15%.

This is a tried and true method that the U.S. government has used for some time now. There are those that wish there was a flat tax. This has been considered and is favored by some with high incomes but not all. There would be no loopholes for tax payers to use but it would be a simple method.

The ultra rich or top 1% in income of the nation already pays over 30% of all the taxes for the entire nation. A flat tax would decrease this amount and increase the amount the poor individuals would pay.

The biggest advantage of a flat tax would be the downsizing of the IRS. With no deductions, less people would be needed to audit and check the simplified returns. This has been considered before but it is doubtful it will ever be implemented.