Bob Wailer was a talented singer from a very early age. With no training or practice, he built a successful career as the enigmatic front man of a punk revivalist band. From the day she could hold a bow, Emma Libro was trained in classical violin. After many years of study and practice, she finally obtained lead violin for the Exeter Philharmonic and a lucrative recording contract.

Assume Bob and Emma have the same income. Is it equitable for them to pay the same amount of tax?