Elections have to have at least a little meaning. Obama ran on income tax hikes for the wealthy. People knew they were voting for that. They 'want' that. And it's good policy.

In income tax, there is no case for amnesty.

1913 wasn't a very good year. 1913 gave us the income tax, the 16th amendment and the IRS.

Texas has no income tax, which is a big draw for corporate executives who do business there. But it's hardly tax-free. The property taxes are high for a Southern state. The sales taxes are high. One study found that the bottom 20 percent of the Texas population pays 12 percent of its income in state and local taxes.

Today it takes more brains and effort to make out the income tax form than it does to make the income.

We're going to look awfully stupid if we give income tax relief to people who do not pay income taxes.