The Institute on Taxation and Economic Policy is at it again. The think tank, funded by organized labor, consistently pushes for higher, more progressive income tax rates. In a report profiled by major media, ITEP makes the case that “Fairness Matters” in who pays state and local taxes.

Presumably, “fairness” is important because policymakers don’t want a tax code that punishes the poor while rewarding the rich. That said, what’s the purpose of “fairness”? Does envy lift up the poor? When politicians claim that the rich are rich because they make the poor poor, and then enact steeply redistributive income tax laws to “level the playing field” in the name of “fairness,” does it really help the poor?