Every time I hear a member of the Congress of the United States refer to “fair share” with reference to direct taxation, I brace myself for the recital of some legislation intentionally designed to disburse the costs of government by identifying a specific class of individuals, and either placing the burden of taxation directly upon them, or identifying them as a privileged class and allowing them to escape the burden of taxation which other citizens are forced to pay. It also seems to be an unfortunate truth that Democrats in Congress are well known for using the phrase “fair share”...