Today's tax system was shaped by sadists who were trying to be nice.
That was George Will
writing in his column today (HT
Don Boudreaux). I would extend the sentiment to most of the regulations that have been passed in the last 120 years. The great Isabel Paterson fleshed out this idea in her classic 1943 essay, "The Humanitarian with the Guillotine":
Most of the harm in the world is done by good people, and not by accident, lapse, or omission. It is the result of their deliberate actions, long persevered in, which they hold to be motivated by high ideals toward virtuous ends. This is demonstrably true; nor could it occur otherwise. The percentage of positively malignant, vicious, or depraved persons is necessarily small, for no species could survive if its members were habitually and consciously bent upon injuring one another. Destruction is so easy that even a minority of persistently evil intent could shortly exterminate the unsuspecting majority of well-disposed persons. Murder, theft, rapine, and destruction are easily within the power of every individual at any time. If it is presumed that they are restrained only by fear or force, what is it they fear, or who would turn the force against them if all men were of like mind? Certainly if the harm done by willful criminals were to be computed, the number of murders, the extent of damage and loss, would be found negligible in the sum total of death and devastation wrought upon human beings by their kind. Therefore it is obvious that in periods when millions are slaughtered, when torture is practiced, starvation enforced, oppression made a policy, as at present over a large part of the world, and as it has often been in the past, it must be at the behest of very many good people, and even by their direct action, for what they consider a worthy object. When they are not the immediate executants, they are on record as giving approval, elaborating justifications, or else cloaking facts with silence, and discountenancing discussion.
Obviously this could not occur without cause or reason. And it must be understood, in the above passage, that by good people we mean good people, persons who would not of their own conscious intent act to hurt their fellow men, nor procure such acts, either wantonly or for a personal benefit to themselves. Good people wish well to their fellow men, and wish to guide their own actions accordingly. Further, we do not here imply any “transvaluation of values,” confusing good and evil, or suggesting that good produces evil, or that there is no difference between good and evil, or between good and ill-disposed persons; nor is it suggested that the virtues of good people are not really virtues.
Then there must be a very grave error in the means by which they seek to attain their ends. There must even be an error in their primary axioms, to permit them to continue using such means. Something is terribly wrong in the procedure, somewhere. What is it?
Certainly the slaughter committed from time to time by barbarians invading settled regions, or the capricious cruelties of avowed tyrants, would not add up to one-tenth the horrors perpetrated by rulers with good intentions.
You can read the full essay
here.