Interesting angle. I had not had the insight before, but the author is right. The only problem is that I oppose the flat tax. High income earners should pay more. I think a top rate of from 35% to 40% is about right. Certain kinds of capital gains should be at a lower rate, but not dividends. JMO.
What is your reasoning that says that high income earners should pay more?
The income tax itself is problematic from a Contitutional standpoint. In essence it makes us ALL slaves and the "progressive" tax is even worse as its premise is simply based on envy.
The power to tax is the power to destroy, and we have given our elected congress critters far too much power in this regard. Government revenue sources need to be neutral in regards to individuals as they provide too many opportunities for targeting groups with either incentives or punishments.
"From each according to his needs....."
That line of thinking is positively Marxist.
Why in the world should higher CONFISCATION of someone else's income be considered 'social justice'?
Great incentive for increased education, higher work skills, working longer (and overtime) hours, and taking more risk (as entrepreneurs) don't you think? Yep, the increase in the penalty/punishment for working longer, harder, smarter, and/or achieving more--or increasing your educational/professional skill levels is 'social justice'. (rolling-eyes)