In my recent studies toward earning a master’s degree in public administration, I have come to a bit of an understanding as to the progressive approach toward income tax.

My instructor, a lifelong employee of the IRS, debated against the flat tax, or as I refer to it, the even tax, based on the limitations it places on low-to-moderate-income families whose discretionary income is more greatly affected by that system.

He favors the progressive tax since those with more income have greater discretionary spending. I reminded him that it is an income tax, not a discretionary income tax.