>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?
>The Father of Modern Capitalist Thought on Progressive Taxation
>
>
>"The subjects of every state ought to contribute toward the support
>of the government, as nearly as possible, in proportion to their
>respective abilities; that is, in proportion to the revenue which
>they respectively enjoy under the protection of the state ....[As
>Henry Home (Lord Kames) has written, a goal of taxation should be
>to] 'remedy inequality of riches as much as possible, by relieving
>the poor and burdening the rich.'"
>Adam Smith
>
>-- AN INQUIRY INTO THE NATURE AND CAUSES OF THE WEALTH OF NATIONS (1776)
That, and many others, at <http://www.ctj.org/html/quotes.htm>.