Lots of people would answer that our tax system is 'fair' because they are doing alright financially. This defines many conservatives, because they want to 'conserve' things as they are and keep what they have. There is no motivation to change things, and in fact, a fear of changing things lest they end up with less than they have now. Depending on your orientation, you can label these folks 'desirous of protecting what they have worked so hard to accumulate' or 'greedy' and 'selfish'.
On the other hand, almost no one could logically argue the tax system is fair if you added the qualification '...for the country as a whole'. Our legislators are given the charge of seeing things that way, but few are able to overcome the distractions and pressures which surround them and stick to the job. Until a majority of them are influenced or compelled to change things, nothing will change.

A reduction in personal income taxes for those earning less than one million per year, combined with a corresponding increase on higher incomes which achieves revenue neutrality, will certainly create domestic jobs. Why certainly? Because real increases in incomes for lower, middle and even upper-middle class Americans are immediately poured back into the domestic economy. Yes, some of that is siphoned off to the Chinese manufacturers, but the greater amount is spent on US services and some goods. Increased demand for those goods and services equals instant job creation.
Much larger percentages of higher incomes are diverted to investments and expenditures outside of the domestic market. Direct investments in foreign businesses, Swiss Alps vacations and Canary Islands bank accounts come to mind. And wealthy folks admit they would not be disinclined to invest in the US economy if their tax obligation for capital gains were to be significantly raised from the current low figure of 15%.

The problem with corporate tax rates is not that they are too low. They are too high. Lowering corporate tax rates would also undoubtedly result in domestic job creation. The real problem are the corporate tax loopholes, some the outrageously unfair products of powerful lobbyists and corrupt or stupid congressmen, others, well-intentioned efforts to address economic circumstances which have long since changed, (see farm subsidies and oil company incentives).

We need new loopholes. For example, incentives for returning manufacturing jobs to the US, hiring veterans, and citizens instead of aliens. All loopholes must have expiration dates, long enough for businesses to chart longer term returns on investments, short enough to discontinue rewards to obsolete or unproductive enterprises.

What worries me is that those with the power to do so will continue to lack the courage and motivation to
initiate change, until we experience our next, and necessarily more serious, economic disaster.