“I believe in a graduated income tax on big fortunes, and in”

—  Theodore Roosevelt

1910s, The New Nationalism (1910)
Context: No man should receive a dollar unless that dollar has been fairly earned. Every dollar received should represent a dollar's worth of service rendered — not gambling in stocks, but service rendered. The really big fortune, the swollen fortune, by the mere fact of its size acquires qualities which differentiate it in kind as well as in degree from what is possessed by men of relatively small means. Therefore, I believe in a graduated income tax on big fortunes, and in another tax which is far more easily collected and far more effective — a graduated inheritance tax on big fortunes, properly safeguarded against evasion and increasing rapidly in amount with the size of the estate.

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Theodore Roosevelt 445
American politician, 26th president of the United States 1858–1919

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“[T]here should be a heavily progressive National inheritance tax on big fortunes. The really big fortune, by the mere fact of its size, acquires qualities which differentiate it in kind as well as in degree from what is possessed by men of relatively small means. A heavily progressive inheritance tax on all such fortunes (heaviest on absentees) has the good qualities of an income tax, without its drawbacks; it is far more beneficial to the community at large, and far less burdensome to private individuals, as well as far more easily collected. A moderate, but progressive, income tax, carefully devised to fall genuinely on those who ought to pay, would, I believe, he a good thing; but a heavy and heavily progressive inheritance tax on great fortunes would be a far better thing.”

Theodore Roosevelt (1858–1919) American politician, 26th president of the United States

1910s, The Progressives, Past and Present (1910)

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“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

“An approximately linear income tax schedule is desirable; and in particular negative income tax proposals are strongly supported”

James Mirrlees (1936–2018) Scottish economist

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

“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 (1949) American economist

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

John Stuart Mill photo

“Both in England and on the Continent a graduated property tax (l'impôt progressif) has been advocated, on the avowed ground that the state should use the instrument of taxation as a means of mitigating the inequalities of wealth. I am as desirous as any one that means should be taken to diminish those inequalities, but not so as to relieve the prodigal at the expense of the prudent.To tax the larger incomes at a higher percentage than the smaller is to lay a tax on industry and economy; to impose a penalty on people for having worked harder and saved more than their neighbours. It is not the fortunes which are earned, but those which are unearned, that it is for the public good to place under limitation.”

John Stuart Mill (1806–1873) British philosopher and political economist

Principles of Political Economy http://www.econlib.org/library/Mill/mlP64.html (1848), Book V, Chapter II

“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"

Albert Einstein photo

“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

Gary Johnson photo

“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

Gary Johnson photo

“I'm not getting elected dictator or king. But if I could wave a magic wand, I would eliminate income tax. I would eliminate corporate tax. And I would replace it with one federal consumption tax.”

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

2016, Interview with CNBC's John Harwood (August 22, 2016)

Theodore Roosevelt photo

“A heavy progressive tax upon a very large fortune is in no way such a tax upon thrift or industry as a like would be on a small fortune.”

Theodore Roosevelt (1858–1919) American politician, 26th president of the United States

1900s, Seventh Annual Message (1907)
Context: A heavy progressive tax upon a very large fortune is in no way such a tax upon thrift or industry as a like would be on a small fortune. No advantage comes either to the country as a whole or to the individuals inheriting the money by permitting the transmission in their entirety of the enormous fortunes which would be affected by such a tax; and as an incident to its function of revenue raising, such a tax would help to preserve a measurable equality of opportunity for the people of the generations growing to manhood. We have not the slightest sympathy with that socialistic idea which would try to put laziness, thriftlessness and inefficiency on a par with industry, thrift and efficiency; which would strive to break up not merely private property, but what is far more important, the home, the chief prop upon which our whole civilization stands. Such a theory, if ever adopted, would mean the ruin of the entire country — a ruin which would bear heaviest upon the weakest, upon those least able to shift for themselves. But proposals for legislation such as this herein advocated are directly opposed to this class of socialistic theories. Our aim is to recognize what Lincoln pointed out: The fact that there are some respects in which men are obviously not equal; but also to insist that there should be an equality of self-respect and of mutual respect, an equality of rights before the law, and at least an approximate equality in the conditions under which each man obtains the chance to show the stuff that is in him when compared to his fellows.

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