1a) There never should have been a Covid lock-down, nor should there have ever been a vaccine created.
1b) People's income tax rates should be based on how healthy they keep themselves and how healthy they eat, their lack of smoking and drinking and if they are parents, how healthy their children eat and how much exercise all of them get.
Doing so through income tax rates is muddling the issues. The rich would hire dieticians and trainers just to save money. If public health is actually a priority, those kinds of services would be subsidized.
1b) I'm going to guess you're from a country with a socialized health care system?
https://bostonreview.net/science-nature/andrew-l-croxford-lo...
And its a myth that the virus only affects some neat tidy subpopulation like those over 70.
Places like Idaho are rationing care in their hospitals where the ICUs are full of unvaccinated younger COVID cases. Care for COVID patients is also resource intensive and requires weeks in the ICU which makes its impact on the hospital system disproportionately high for every single case.
https://www.npr.org/2021/09/17/1038180254/all-the-hospitals-...
Doctors are now deciding who is going to die by denying people medical care because there isn't enough to go around and practice the kind of triage that that we haven't even practiced in war zones for a long time.