A. Experience shows it to be practicable, for
1. During the great Civil War millions of dollars were collected from this source when the government was in need. (Norris Brown in Outlook, 94:216.)
2. It has proved practicable in England and Italy. “Income taxation gains in economy and productiveness and wins increasing approbation as the years go by.” (Professor Ely, Professor of Economics in the University of Wisconsin, in Outlines of Economics, p. 635.)
III. The progressive income tax is just, for
A. The tax bears upon the individual according to his ability to pay, for
1. It tends to relieve the poor from taxation and place it upon the rich who are able to bear it. (Philip S. Post in Outlook, 85:504.)
B. It makes each individual bear his share of taxation, for
1. Income is as good, and perhaps better than any other single measure of ability to pay and the tax is in accordance with this idea. (Professor Ely in Outlines of Economics, p. 635.)
2. The income tax reaches certain members of the professional class who under existing laws largely escape taxation through lack of tangible property. (Philip S. Post in Outlook, 85:594.)
CONCLUSION