Yes and No. You have senior citizens and peipeo with real disabilities that can't really make anymore.The poor should pay the same taxes as everyone else. Give them some incentive to make more.
I remember some years back when they was talking about a flat tax, they mentioned something about getting a prebate. Everyone gets a certain amount of money at the beginning of the year to offset people double taxed. It needs to be revenue neutral and designed to capture taxes from people cheating the system.