Why is current salary relevant? In most cases, revealing your current salary will be used against you by the new employer, as it allows them to lower their offer if they had planned on offering much more.
It is also inherently false to assume that two identical positions at two different companies are worth the same to each company. A software developer working at a company which sells software and a developer working at a company where they develop a product for an insurance company that enhances actuarial analysis are very, very different in terms of how much value the developer creates for the company - and how much value they create is the only legitimate criteria to test compensation against.