There is a delicious irony in the Center for American Progress choosing Tax Day, April 15, 2010, to publish its new defense of the progressive intellectual tradition in the U.S. The deep intellectual confusions of that movement are caught in its opening salvo, which quotes a famous aphorism of Justice Oliver Wendell Holmes: “Taxes are the price that we pay for a civilized society.”

Ironically, the CAP study links that quotation to the U.S. Department of Treasury Web site, which has the good sense to observe that the Holmes quotation “tells us nothing about the form or levels of taxation.” Neither does CAP, it turns out. But the issue matters. Treasury reported that when Holmes penned those words in 1902 the tax burden stood at 1.3% of GDP. By 2000 the tax burden exceeded over 20%, a number that looks almost blissfully low in light of the massive new Obama taxes. Some taxes are necessary for civilization, but surely every tax, no matter how dumb, is not.

Continue reading Richard Epstein on Forbes.com

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