You said it's a "pretty easy mathematical equation". What is it exactly? Why do you need me to figure it out?
What makes you think every single person in the US consumes the same amount of federal government services? Does a one year old living with his parents off the grid "consume" the same amount of government money as a billionaire who receives subsidies from the federal government?
The math equation is to take the federal spending for a year and divide it up one of 3 ways (Using a $10 budget as an example):
1). Per taxpaying household. That means you and I pay the same amount whether I have 3 kids, 0 kids or 1 kid. ($5 for your household and $5 for my household)
2). Per person. That means if I have a wife and 3 kids I pay the amount representative of that (5 people) and if you only have a wife you would pay your representative amount (2 people) ($7.14 for my household and $2.86 for yours)
3). Per tax payer. That means if I only work in my house I pay that amount. If your wife works you would pay yours and her amount. ($3.33 for mine and $6.66 for yours)
I believe #1 is the most realistic and fair. #2 next, and #3 next (#3 makes no sense to me, but one might argue that).
For reference there is about $6.75 Trillion spent and 165 million returns filed. That amount is $40,909 per tax payer. That is as close to a true fair share as there can be. The problem is for households filing "married but separately filing". Taking that into account would push the number slightly higher. So if you pay $50,000 or more you are likely paying your fair share of government spending.
I certainly don't think every person consumes about the same and I would actually say the poor consume far more government services than I do but we all relatively consume close to the same amount within reason. I certainly don't consume 10x more than someone who pays 10X less in taxes. Assuming you are US based I would be willing to bet your family and mine consume about the same amount in government resources
A billionaire does not receive subsidies from the government on a mss scale. His company might but he personally (federal income taxes are personal) does not.