Ability to Pay Principle

It is one of the key theories of taxation that states the rate should be based on the amount of cash earned by the person in the year or the ability to pay on personal tax year dates.  

Those who have more should reimburse more and those who receive less should be discounted. The government uses budget allocations or resources for road construction, services, governance, and policing, and the ability to shell out varies from one individual to another.

In the US the tax bracket is designed in the manner that a percentage of the earnings is used to calculate the overall rates.  
There are multiple arguments in favor of and against the theory.

The possessions available to the wealthy exceed the basic requirements and considering, the average consumer acts rationally, the affluent derive less and less satisfaction from the additional dollar spent, which means, the value reduces as more and more is spent.

In such a case, if they were charged more, they will find value in it and it will also help to provide more revenue to the government. 

However, it is not possible to determine the factors responsible for such ability and the regulators need to make policies to benefit people, who should pay for their use of public facilities.