What does President Biden consider to be 'fair' in our tax code?

To the Editor:

So President Biden wants “fairness” in the tax code. That sounds laudable doesn’t it? It does until you consider the source of the remark and examine his motives.
President Biden never defines “fair” does he? The concept of fair is at best subjective and is not quantifiable.
Oh, President Biden will hammer away about corporations not paying their fair share of taxes, and wealthy Americans not paying their fair share of taxes and how the dastardly President Trump had the unmitigated gall to reduce taxes for everyone ( like that was a bad thing)! But, as he rants he never defined “fair”!
Who gave President Biden, Nancy Pelosi, Chuck Schumer or any other Democrat the power to determine the definition of fair?
Here’s what they think is fair:
1. Tax our corporations at the highest rate in the world. Corporations pass these tax hikes down to the consumer in the cost of their product and services. Its really a tax on the American consumer. Just as important, our corporations lose the ability to compete on a global marketplace and we lose American jobs as they move their operations overseas.
Is this fair?
2. President Biden and the Democrats want to raise taxes on basically the hard working producers in our country. They have raised the so called poverty line so high that those at or below it pay NO federal income tax. In 2020 almost 61 percent of income earners PAID NO FEDERAL INCOME TAX! Stated another way, 40 percent of wage earners pay 100 percent of the federal income taxes and President Biden and the Democrats want THESE HARD WORKERS to pay more taxes.
Is that fair?
3. When they asked Socialist Bernie Sanders what he thought should be a fair income tax rate for high earning Americans he said 97 percent should be fair. He would, by the force of law, confiscate 97 cents of every earned dollar
of wealthy Americans. President Biden and the Democrats believe this is fair.
Is this fair?
I believe we ALL should pay SOME tax even if we are at or below the poverty line. Even if we pay only $1. Everyone has skin in the game .
However to take 97 percent of a person’s income is outrageous and terribly unfair.
We must consider all of the ramifications of taxing corporations because if we tax them too highly we lose millions of American jobs.
I don’t have the right to determine by law what a fair tax rate should be and President Biden and the Democrats don’t have that right either but if they would work with Republicans in a non-partisan manner, Congress could determine fairness.