I'm preparing a debate in economics regarding taxes, and was told to examine progressive income tax. I'm yet to find out what side I am debating, so i am listing and trying to understand some points for and against it. All i have is one point against it - PITs are unfair in that people who work hard to acheive wealth are essentially penalized for their hard-earned wealth. I'm struggling to find anything in favour of PITs. Can anyone help me out?