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 neighbors.
The first fruit of this imagination—and the first lesson of the social science that embodies it—is the idea that the individual can understand his own experience and gauge his own fate only by locating himself within his period, that he can know his own chances in life only by becoming aware of those of all individuals in his circumstances.
