Book excerpt: Perhaps nothing is more unfair in America and in many other parts of the world than the vast chasm between the haves and the have-nots. This is particularly disturbing in a society that declares allegiance to the principles contained in the Declaration of Independence. Tax policy as practiced in the US consists basically of tinkering around the edges. The propriety of the taxation of income is a premise rarely challenged. Nor is the taxation of consumption or taxation based upon use such as car registration fees and park admission fees. This book examines the history of taxation and shows that taxing income is a recent development. The book also examines how sources of moral authority weigh in on the issue. It concludes and argues that only a small tax on wealth is fair and how elimination of all other taxes and fees will result in a more perfect free-market economy, elimination of government's borrowing at the expense of future generations, and a society more like the ideals expressed in the Declaration of Independence. It also discusses what it will take to bring about such a taxation revolution.