His conclusion, "You could sit there and do nothing but lower the rates on the middle class, and all other things being equal, you're giving the rich a tax cut.

The original Constitution specified that each person taxed would pay the same amount in dollars: a head tax. Not only whites, but also Indians who chose to be taxed, thereby gaining citizenship. Many so-called "native americans" (humans were never indigenous to this hemisphere; we all came from somewhere else) like to say that they were not permitted to be citizens until 1924, which is a lie by omission. But I digress..

Federal income was intended to be the head tax and various excise and surtaxes. The first tax on income was enacted to pay down the cost of the so-called "Civil War". It was re-enacted later with the promise that it would only apply to the rich, at about 2%. That was the Dem's original "You will save $2500 in medical costs and you can keep your doctor!" We was screwed, as usual.