Income tax makes it difficult for the poor to become better off

Being rich enables a person to refuse unpleasant work, whereas most people must do some from of work which they dislike. The less wealth we have the more easily we are exploited by employers.

Someone who has their own land is able to refuse all offers of employment because, if bad things happen to them they are able to grow food on the land. Poor people are not able to grow their own food because they have no land. The primary means to measure wealth is land ownership; we are poor if we have no land. So the problem of people being poor and Societal inequality is not that others are earning much more than us (why care if a poor person is able to earn some money?) the problem arises when we are made poor by the wealth of others, as in the case of land. We care not that other people are earning money, but that they have land, assuming we are being rational and want to have land of our own.

If Government, and the taxation system can be used to encourage 'fairness' in wealth then it is the wrong approach to seek to do this by punishing (taxing) monetary income, the best way is to tax assets, specifically land.

A Land Value Tax (or even a Land Value Ceiling) is effective in reducing inequality, whereas an income tax is less so and is even detrimental to allowing the poor to improve their circumstances.