My father, who was born in 1922 and lived his teens and early twenties during the unfortunate reign of Franklin Delano Roosevelt, whimsically embraced a tax reform plan that he sardonically explained to me once or twice during his hard-working life. The first step in this plan was to abolish the federal system of withholding taxes from a worker's paycheck -- a system enacted in 1943 by Roosevelt and a Democratic Congress. FDR wanted not only to limit the size of an individual's income, but also to seize a large share of it before the individual could lay his own...