One notes that Democratic focus groups and politicians and Democrats chosen at random are much more likely to say they favor higher taxes than are conservatives. A few years ago the legislature of Virginia gave them a chance to put their money where their mouths were, by creating a voluntary pay-more-tax line on state tax forms. Immediately wealthy Virginia Democrats began checking the box and sending in thousands and thousands of dollars in extra taxes to pay for schools and other pet Democratic projects--NOT!

It seems that, through all of 2006, the state collected $19 dollars in voluntary taxes from citizens. It's not clear what the political affiliation of the citizens who sent in the $19 dollars was, but my bet is that they were Republicans, not Democrats. Republicans tip better at restaurants and contribute more to charities, unless one considers MoveOn.org a charity.

Warren Buffett, one of the world's wealthiest men, lobbies for higher taxes--but takes great pains to arrange his finances so that he pays as little as possible. If he were SERIOUS, one would expect that he would be shelling out millions more a year to the taxman than he now does. Nothing is preventing his sending as much money as he likes to the government bureaucracy. But no! He pays as little as he can get away with. And quite rightly so! Judge Learned Hand, the so-far only American Indian US Supreme Court justice, ruled in a famous decision that it was perfectly proper and legal for a citizen to arrange his finances to minimize taxes.

I think what this all really means is that Democrats and other left-wing types are extremely happy to force someone else to pay more taxes, but not inclined to pay more themselves except at the point of an IRS gun.

One hopes that common sense would cause Virginia to repeal its voluntary tax law and make the tax form just a wee bit simpler.