The devil is in the details. People are clever and find out how obscure rules can work for them. However, if the system is stupidly simple, it would be much harder to game. Throw out the rulebook.
Say you make 15k a year, your tax rate is zero, 16k, it's perhaps 1%, etc. etc. until you get to the big dogs who net millions a year, far more than they could reasonably spend on their own living expenses and well being, then you tax them 90%.
Or maybe you can add tax on every purchase if you have a certain level of wealth. Someone who is broke might reserve a $2 coke for a special treat if they only made $50 that day, but if you made 50k that day it's still a $2 coke and not a $2000 coke. Replace coke with house, car, tuition, medical bills, anything you want.
In the current system you can hide your income in a company and pay yourself remarkably little on paper, so I say tax those companies heavily as well. If money is fungible, taxes should be too and it shouldn't matter if the company makes 1m and you make 100k or if you make 1m and the company makes 100k, the tax burden should be exactly the same as it represents the same movement of 1.1m. The fact that the tax burden isn't the same currently is corrupt and serves the few at the cost of the many.