A Thought on Income Taxes and Equal Treatment under Law

It occurs to me that many of our States’ income tax codes violate our Constitution. Here’s the relevant clause, from the 14th Amendment’s Article I:

No State shall…deny to any person within its jurisdiction the equal protection of the laws.

Any income tax law that taxes citizens differentially plainly does not afford all citizens equal protection of the (tax) law. Such laws confiscate the incomes of some people far more than it does others, and such laws that exempt some people from paying the tax favors those folks over others who must pay.

States’ income tax laws that do not tax every one equally must be found unconstitutional. That such a ruling would disrupt State budgets is no reason to continue this violation.

That principle applies, or should apply even if not strictly constitutionally, to our Federal income tax code, also. In particular, the 16th Amendment authorizes a Federal income tax, but it in no way authorizes the Federal government to tax Americans differentially from each other.

Hungary’s Election

The results of Hungary’s election last Sunday are pretty much in, and the upstart Tisza Party, led by Péter Magyar, has won a resounding victory, 53.6% of the votes compared with 37.8% for Viktor Orbán’s Fidesz party, with 98% of the votes counted. That puts Tisza on track for a better than two-thirds majority in the nation’s unicameral Parliament.

Some on the Left in the US and in Europe are calling that a defeat of a traitorous right-wing Orbán and his party. Others have a different take on the outcome:

Notre Dame College Republicans
@NDRepublicans
Orbán was just voted out democratically and conceded. Meanwhile countries like France, Germany, and Romania ban opposition candidates from running, cancel elections, and surveil parties for “extremism” if they oppose immigration.

Rasmus Jarlov @RasmusJarlov · 19h
This is the biggest and most needed defeat for traitor right in Europe in modern times. It is not a victory for the left. But a victory for sane conservatism that believes in democracy and does not ally with the enemies of Europe. This is what….

In the event, we’ll see. Magyar wasn’t very unifying in his victory speech:

Together we replaced the Orbán system. Together we liberated Hungary and took back our country. Those who commit the sin of dividing the nation must leave power.

Neither was Orbán:

What today means for our homeland, we do not know, time will tell. In any case, we will serve our homeland even in opposition.

It appears, though, that the Notre Dame Republicans have the better read. Divisive rhetoric, or not, this was a more democratically achieved election outcome than those of the so-liberal France and Germany and Romania.

In Which the Editors Get One Right

The Wall Street Journal‘s editors this time. Don’t expel him [California Progressive-Democrat Congressman Eric Swalwell] from Congress. Let California voters have their say, goes their subheadline.

Swalwell is about as unsavory a man, let alone a politician, as it gets this side of Tren de Aragua, and the sexual assault and rape charges being leveled against him are even worse. However, as the editors point out near the end of their editorial,

He deserves a chance to explain himself, while accusations alone shouldn’t be enough to drive an elected Representative out of office. ….
The [House] Ethics Committee can take up formal complaints, sift the evidence, and recommend an appropriate punishment.

That’s right. In our legal system, an accused is presumed innocent until proven guilty in a trial court. The legalism doesn’t apply to Congress; each house can expel its members for any reason at all, if two-thirds of its members can be persuaded to the expulsion. However, the principle underlying the legalism assuredly does apply to Congress, as it does to all of us citizens.

Let the House Ethics Committee do its investigation and recommend the punishment it deems fit, but short of expulsion. Let the matter also come to serious criminal trial, and if he’s convicted, the Ethics Committee then can revisit the matter and recommend expulsion—and the House then should vote unanimously for that expulsion.

All of that may have become moot, though: Swalwell announced Monday that he was resigning from Congress with immediate effect. Withal, my claim regarding presumption of innocence remains unbloodied and unbowed.

A Sanction of New York over its Board of Elections

New York’s State Board of Elections has inadequate safeguards regarding its elections and appears to be refusing to correct that.

Restoring Integrity and Trust in Elections (RITE), a nonpartisan organization focused on election security, alleges the New York State Board of Elections (NYSBOE) stonewalled a request to fix the state’s voter registration form to comply with federal voting law.

Absent those corrections, the State-dominating Progressive-Democratic Party could register loads of voters of whom Party approves, thereby cementing Party’s reign over the State for generations.

If RITE’s allegations are true, and the NYSBOE continues to refuse to correct its errors, there is a sanction that would have strong and sharp teeth. Here’s Article 2 of our 14th Amendment:

Representatives shall be apportioned among the several States according to their respective numbers, counting the whole number of persons in each State, excluding Indians not taxed. But when the right to vote at any election for the choice of electors for President and Vice President of the United States, Representatives in Congress, the Executive and Judicial officers of a State, or the members of the Legislature thereof, is denied to any of the male inhabitants of such State, being twenty-one years of age, and citizens of the United States, or in any way abridged, except for participation in rebellion, or other crime, the basis of representation therein shall be reduced in the proportion which the number of such male citizens shall bear to the whole number of male citizens twenty-one years of age in such State.

The 19th and 26th Amendments modify this Article only to the extent of extending the right to vote to women and lowering the minimum age of eligibility to 18 years old.

Allowing ineligible persons to vote dilutes the votes of eligible, legitimate voters, and that is a functional, even if not direct, denial of those eligible voters’ right to vote. That dilution means their votes no longer count as whole votes, but only as reduced, fractional votes. In our system of elections, any reduction in the value of a vote to less than that of the entire vote is a denial of that vote.

The sanction, then, should be a reduction of New York’s representation in Congress according to the proportion of registered ineligible voters to registered eligible voters plus the proportion of eligible voters denied registration to the whole number of voters in the State.

Big Brother’s Nanny Sister

President Donald Trump (R) wants to let businesses allow private equity investments be included in their 401(k) Plans so employees can invest in them with their retirement savings. After all, unions, those voting bloc and funders for the Progressive-Democratic Party do, with enthusiasm.

Nope, say those same Progressive-Democratic Party politicians. We get to do it. You others don’t. Just look at those collapsing private equity funds now. Besides, the Labor Department is only letting those 401(k)s have risky investments that could include Trump meme coins.

Labor says otherwise.

The Labor Department is proposing to clarify that employers don’t violate their fiduciary duty merely by incorporating private equity, real estate and other “alternative” investments in 401(k) fund options.

Nothing else.

I agree that private equity is a terrible, horrible, no good, very bad investment. However, that’s a matter for the individual investor to decide. It should not be a matter for Nanny Statists like Party politicians to actively bar, nor should it be a matter for Republicans of any stripe to passively bar by not permitting.

Caveat emptor, and caveat collocator.