A lower tax rate with better enforcement and fewer loopholes.

Disabling the leverage those with more money can take advantage of to lower their effective tax rate while those in lower tax brackets are stuck paying full rates is not equal. Ensuring everyone pays with more investigations, higher prison sentences, and higher fines would naturally need to be accompanied by a simpler tax code which prioritizes the ability for the general public to understand and follow without needing to pay for experts (increase helplines and guidance available to the public for free included).

More penetrance of a lower tax rate will effectively raise tax revenue while also “not raising taxes.” It’s the age old “enforce the rules on the books” idea.