“Some argue that an income tax is unfair because it taxes capital income twice: once when the original income is earned, and again when the investment produces a return.”

— Harvey S. Rosen

Source: Public Finance - International Edition - Sixth Edition, Chapter 19, Taxes on Consumption and Wealth, p. 453

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Harvey S. Rosen 21

American economist 1949

James Mirrlees (1936–2018) Scottish economist

Source: An exploration in the theory of optimum income taxation, 1971, p. 209

“Income tax returns are the most imaginative fiction being written today.”

Herman Wouk (1915–2019) Pulitzer Prize-winning American author whose novels include The Caine Mutiny, The Winds of War and War and …

“This leads to the second most dangerous, and very disingenuous claim by Fair Tax advocates, that it repeals the income tax. It does not. The Fair Tax Bill merely repeals various sections of the federal tax code relating to the income tax. The bill leaves the 16th Amendment intact; most tellingly, it uses tepid language about the 16th Amendment, saying only that Congress “finds” that it “should be repealed.”
This clearly leaves an opening for Congress to reinstate the income tax once the national sales tax is in place. Given the addiction to spending and the lack of integrity that pervades our government, I’m convinced that even if the Fair Tax passes, it’ll be implemented without doing away with the income tax — thus giving us the worst of both worlds. In fact, I wouldn’t be surprised if some congressman championed “bringing back” the income tax as the only solution to a future “debt crisis.””

R. Lee Wrights (1958–2017) American gubernatorial candidate

2012, " The Fair Tax Isn't Fair, It's a Farce http://www.libertyforall.net/?p=7101"

“By the standards of honest, if unorthodox, accounting, government workers don't pay taxes, but are paid out of taxes. In other words, they pay taxes out of money confiscated from taxpayers, who, in turn, pay taxes twice: on their own income and on the income of members of the bureaucracy. At the very least, this should disqualify state workers from voting.”

Ilana Mercer South African writer

“Life in the Oink Sector,” http://www.ilanamercer.com/phprunner/public_article_list_view.php?editid1=516 WorldNetDaily.com, September 25, 2009.
2000s, 2009

“I think that repealing or doing away with the corporate income tax is simply getting us back to where we were. We need to understand that the corporate income tax is a double tax, that we all own the corporations and that when income gets distributed to us we pay the tax on that. So we have the highest corporate income tax in the world right now, let's abolish it, let's make it the way that it was to begin with, and that will literally create tens of millions of jobs overnight because this country will be the only place to establish, grow, nurture business. Why won't that happen?”

Gary Johnson (1953) American politician, businessman, and 29th Governor of New Mexico

Statement at FOX News Debate
YouTube
2011-05-05
http://youtu.be/QRPrZxHUqsA
2012-02-24
Economic Policy

“I do want to reduce the income tax and if possible, eliminate the income tax…The first thing you do is balance the budget, then reduce the size of government.”

Rand Paul (1963) American politician, ophthalmologist, and United States Senator from Kentucky

2000s

“The hardest thing in the world to understand is income taxes.”

Albert Einstein (1879–1955) German-born physicist and founder of the theory of relativity

Attributed by his friend Leo Mattersdorf, who also said that "From the time Professor Einstein came to this country until his death, I prepared his income tax returns and advised him on his tax problems." In a letter to Time magazine, 22 February 1963. See this post from The Quote Investigator http://quoteinvestigator.com/2011/03/07/einstein-income-taxes/#more-2031 for more background.
Attributed in posthumous publications

“One writer quite cutely remarks that his best work of fiction was his Income Tax Return.”

Peter de Noronha (1897–1970) Indian businessman

The Pageant of Life (1964), On Writers

“Make no mistake, the point of cutting the personal income tax and the capital gains cut is to send an unmistakable message to business.”

Bill Richardson (1947) politician and governor from the United States

upon passage of supply side tax cuts
[Phil, Magers, http://www.upi.com/archive/view.php?archive=1&StoryID=20030219-071745-7704r, "New Mexico cuts taxes to stimulate economy", United Press International, 2003-02-19, 2006-08-21]

“The best measure of a man's honesty isn't his income tax return. It's the zero adjust on his bathroom scale.”

Arthur C. Clarke (1917–2008) British science fiction writer, science writer, inventor, undersea explorer, and television series host

As quoted in The Mammoth Book of Zingers, Quips, and One-Liners (2004) by Geoff Tibballs, p. 264
2000s and attributed from posthumous publications

“Some argue that an income tax is unfair because it taxes capital income twice: once when the original income is earned, and again when the investment produces a return.”

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Harvey S. Rosen 21

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