In response to the letter, “What Is Fair?” (Dec. 28):  The letter states that “liberals” think it is fair to add a “special tax on top of” the taxes paid by very successful American workers.  It goes on to say that these tax revenues will be “redistributed” to those who do not earn as much. There are several pieces of misinformation in this theory and several omissions of important information.First, the readers of the letter deserve to know that income tax percentages in the United States are lower now than they have been in the last 50 years — lower than during those times when the economy was booming and good-paying jobs were being created for American workers.Just as important are the facts about the taxes Democrats would increase for the wealthiest Americans, those whose incomes have gone up 275 percent, compared to 18 percent for the average American worker (that is, those of us who can actually find work). They suggest that the Bush tax cuts the ultra-wealthy have enjoyed since 2001 be discontinued. They also suggest that the wealthy — many of whom do not work at all, but simply live off the dividends and capital gains earned by their investments — should pay more than the current 15 percent tax on this type of income.  Wouldn't we love to pay only 15 percent in taxes?  These are the wealthy who are sometimes called “job creators.” Given that their taxes are now lower than ever and so many of us are desperate to find work, I have one question: Where are all those jobs?The letter writer indicates that he and his wife enjoyed American prosperity earned in a free and fair economic system, which rewarded hard work and innovation. I suggest that we need to return to that fair economic system that was not totally controlled by large corporate interests, as today's workplace is.Helping to educate middle class students, keeping America's infrastructure sound and functional, and keeping Americans safe at home and abroad are all excellent investments our government can make on our behalf with the extra taxes from the wealthy.  I do not see these things as “redistribution of wealth.”  I see them as support for hard-working Americans and for the future of the American worker.Susan Phipps