I will take one last stab at getting you to understand this. To do that, you have to stop thinking about this as a tax.

I'm not trying to put anything over on anybody. Today, taxes cannot be (legally) avoided. In my paradigm the intent is for no individual, no matter how much income anyone might have, to have any money collected.

First of all, people would retain in their bank account at the end of each month some percentage of their annual income. That percentage would be set high enough that by itself it should allow all people to avoid having any money collected. If someone still had more money at the end of the month than that person could (legally) retain, he or she would be free to spend that 'excess' money or invest it or give it away. If you and your brother swapped money, at least one of you might still be over the limit: so better to spend it, invest it, or give it to a church or (other) charity or non-profit.