Flexible Income Tax System: same low tax rate for all and businesses, with increase on wealthy if economy gets poor.

I propose a flexible income tax system that is the same for everyone and all businesses. Imagine a simple income tax form with a straight income tax rate of about 15% for everyone (no tax loop holes). But when the state of the country's economy falls and the unemployment rate goes over 7% (arbitrary number), then the tax rate changes for those citizens and businesses that have prospered the most in society. The wealthy will contribute more money to help their country when their country is in need, and their tax rate would return to the standard low tax rate when the country returns to a healthy economy and a low unemployment rate.