That means that changing the tax code in any way–no matter how much it improves economic efficiency and promotes economic growth–would increase the tax share paid by the bottom 50% (at least in the short run). Therefore, any efficiency-improving tax change would be voted down.

We have created a tax system in this country that effectively cannot be changed as long as the political criteria for such a change include the rule that no one’s taxes can increase except for those on the wealthy.

It is perverse.