So if by fairness we mean targeting a certain benefit from consumption, it seems federal taxes need to account for geographic disparities.

FORBES: Fairness and Taxes

Many economic arguments are about tradeoffs, but the argument for the zero tax rate of savings, also similar to the arguments for a consumption tax, is usually phrased as an argument about fairness.

FORBES: Taxing Capital Isn't About Fair: It's About Efficiency

Higher taxes on capital gains and dividends, abstracting from issues of equity and fairness, reduce real economic growth, cause weaker consumption and decreases in business capital spending, reduce employment, and labor force growth, and help bring about less potential output.

FORBES: The Horrific Accident Awaiting Us Over The Fiscal Cliff