let's go to matthew choi, illinois. under 30,000. what do you think of the tax system? caller: for the most part is pretty fair. i do believe restructuring could be done but overall, it is pretty fair. the top earners do have a higher part of the distribution so i think it's pretty good. are you working? caller: i am not working i am looking for work. host: are you filing taxes this year? caller: yes. host: let's go to ralph in new york. caller: worker from upstate new york. the tax system is fair because it has one basic maxim it goes by a person's ability to pay. although the brackets are too wide. you go from 12% up to 22%. there should be a few brackets in between 12 and 22. more brackets for the wealthy. are you still there? when you talk about the child tax credit, it is not fair. the tax cut favored upper incomes if you file head of household they are filing jointly but up to 400,000 you are eligible for the tax credit but lower income still get the full child tax credit because they have no tax liability. one last thing when you do talk about national debt and t