The reason the the middle class is being over burdened with tax is that our income is easily tracked. We get some form of statement each time we're paid. Simply put every dime we earn it's documented. This documentation makes the citizens who are on any payroll sitting ducks. Even the interest earned on checking, savings, CDs or 401K's have IRS Form 1099s issued for interest. Stocks, bond nor derivatives are not tracked in the same way. A tax on each trade would provide the best option for a tax. Often the profits from these transactions are never taxed. The increase in value on these trades is income just like the income received by a worker when paid but this will be a tax on the income of the wealthy that would normally not be paid.