To whom do these tax policies seem fair?

"Right now, someone who earns $106,800 pays the same amount of money into Social Security as billionaires like Bill Gates and Steve Jobs. That is because today, all income above $106,800 is exempt from the Social Security tax. As a result, 94% of Americans pay Social Security tax on all of their income, but the wealthiest 6% do not." --Senator Bernie Sanders (Indep., VT) Links: http://www.dailykos.com/story/2011/09/23/1019508/-Why-do-Republicans-hate-Social-Security; http://www.ssa.gov/oact/cola/cbb.html