Bloated federal spending, a massive national debt, and unfunded liabilities for entitlement programs that Mr. Obama resists reforming promise to keep taxes high on current and future workers. Washington continues to resist a flat tax that would simplify the tax code.

We are taxed on accounts receivable, alcohol, art, birth, books, buildings, cars, clothes, computers, death, dining, education, energy, entertainment, food, fuel, health care, hotel stays, active and passive income, luxuries, marriages, Medicare, real property, recreation, social security, sales, transportation, travel, watercraft, wells, and workmen’s compensation.

Add in local, city, county, state, and federal taxes, and a range of assessments, enhancements, fees, fines, licenses, permits, and tolls.

The massive estate tax crushes family farms and small businesses; that’s taxation even without respiration. Compliance costs for all taxpayers result in lost national productivity.

The U.S. corporate tax rate is the highest among Western economies, stunting economic growth and job creation.

Proposals abound for additional new taxes on carbon emissions, internet sales, vehicle miles driven, land, wealth, savings, financial transactions, and for exit taxes for those departing high tax states and the U.S. for lower tax havens.

The UN wants to impose a global poverty tax on citizens.

Cyprus now grabs savings deposits from account holders. France has raised the top income tax rate to 75%, causing an exodus of earners.

Government avarice has no limits. Former U.S. Chief Justice John Marshall once expressed the fundamental axiom that the power to tax involves the power to destroy. Our greatest economist, Milton Friedman, taught that what we tax, we get less of. He noted that we now have a system that increasingly taxes work, and subsidizes not working.

U.S. Senator Marco Rubio (R-FL) repeats a truism: We need not more taxes, but more taxpayers.

The Tea Party will be back.