"The duty of happiness becomes clearer when we see how it affects others. It is the merry heart that makes the cheerful countenance, and it is the cheerful countenance that spreads cheer to make other hearts merry. The sunny soul brings sunshine everywhere. A bright and happy temperament is a great social asset, adding to the happiness of the world."

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When you can identify a specific tax that people don't like, and this is one that was designed for the Rockefellers, for the Carnegies in 1916, to fund World War I, but now it's beginning to hit small business people, real estate holders, a lot of people well down the income scale who just spent a life building assets. Suddenly they get hit with a 40%, 50% tax rate.

— Paul Gigot