[lbo-talk] Progressive taxation vs flat tax

[B.]

Does anyone know of a URL, essay on the web, or
anything like that, that sums up elegantly the
position that Americans in higher tax brackets ought
to pay proportionately more in taxes than those in
lower tax brackets?

I got into a debate with someone who claimed they made
close to $200,000 a year and hated paying so much in
taxes [hence my question earlier to the list about how
many households made that much; had nothing to do with
Kerry or the DNC]. Of course, like every rich bastard,
no matter their family background or actual working
experience, they "worked their asses off" for it,
"scrimped and saved," and all that. They said they
were being penalized for "being successful" and at
MOST, to them, there should be a flat tax rate for
everyone regardless of income. I'd love to point them
to an essay that explains the wisdom of progressive
taxation.

Thanks, 

B