[WalterBright]

Those tax rate charts paint an incomplete picture. Along with those higher tax rates were quite a few tax shelter mechanisms, meaning the effective tax rate was much lower.

Reagan traded eliminating the tax shelters for the lower tax rates.

[kamaal]

>>eliminating the tax shelters for the lower tax rates.

I think the something is better than nothing argument already shows a sign of defeat.

Cheating and evasion of taxes is the same as over taxing, because please note when X set of people don't pay taxes, you have to recover the loss from Y set of people by taxing them a little extra. If the X had payed at the first place, the original tax rate would have been lower, and every one would have to pay less.

[WalterBright]

Tax shelters are legal means of avoiding taxes. They are neither cheating nor evasion.

[jessaustin]

"Evasion" has a fairly specific meaning in this context, so you're right on that. However, the processes that create and maintain many tax shelters, at least in USA, is hideous and corrupt, so I think it really ought to be considered "cheating".