Look up the word "envy" in Webster’s Dictionary and you will find it defined as "Discontent or jealousy excited by the sight of another’s superiority or success; a feeling that makes a person begrudge another his good fortune; resentment; malice …" Envy is even one of the seven deadly sins in Dante’s "Inferno." Is this something to be proud of?

So why is class envy such an effective rallying cry? Simply because 42.5 million Americans who filed a tax return had no tax liability (some had zero taxes owed and still got a refundable check from the government), millions more paid next to nothing, and 15 million individuals and families earned some income last year but not enough to file a return.

Therefore the strategy of taxing someone else doesn’t affect them at all. It seems easy to rally behind the cry of "tax the rich, they don’t deserve their wealth." The liberals promote this attitude even when the top 1 percent of income earners pay 29 percent of all taxes. Extending this further, the top 5 percent pay 50 percent of all taxes and the top 20 percent pay more than 79 percent!

Come on! How much should one have to pay to be a citizen of this great country? I know it should be something more than zero. Maybe those not contributing anything shouldn’t have a right to vote.

This country is hailed as the land of opportunity. Capitalism is what has made this country great. A large percentage of our economy and employment has been built on the backs of small businesses, in other words, risk-takers. These individuals should be rewarded and praised for their efforts, not penalized. Their success benefits all of us.

But still, the rallying cry is a very popular one, even though short-sighted and foolish. If you remember back in the ’90s, Congress passed a "luxury tax" on items such as yachts, furs, jewelry, and the like. "Boy, that will sure soak the dirty rich!"

So what happened? These industries were basically destroyed as the "rich" simply postponed their purchases or made them overseas instead. More than 25,000 jobs were lost in the boat-building business alone. Way to go. Ask these unemployed boat builders if they feel good about sticking it to the rich.

Yes, billions of dollars are going back to those from whom they were originally taken. Remember, it was not the government’s money to begin with. It belonged to the people who earned it in the first place. Most people, other than extreme leftists, would call this fair. As a matter of fact, it is the rich who save and invest, which in turn leads to job creation and economic growth. This can be proven time and time again.

It was the tax cuts of 2001 and 2003 that brought us out of the recession that Bush inherited and in turn is causing the strong growth we are experiencing. I wouldn’t call 4.5 million new jobs created since the tax cuts of 2003, a 4.9 percent unemployment rate, and a growth rate of 3.5 to 4 percent too bad. But those blind, shortsighted, whining Bush-hating liberals will still find something bad about the figures.

The problem is not tax-revenue generation, it is government spending. And I will agree and blame Republicans and Democrats for this irresponsibility. In the 1800s, government spending increased from $30 per person annually to $129. In 2004, the federal government was spending $7,100 per person! This is inexcusable!

Article I, Section 8 of the Constitution states exactly the federal authority for taxing and spending. Some of these are national defense, the Post Office, roads, courts and a few other rather insignificant purposes. James Madison, in Federalist Paper number 45, said, "The powers delegated by the proposed Constitution to the federal government are few and defined. Those which are to remain with the State governments are numerous and indefinite. The former will be exercised principally on external objects, as war, peace, negotiation, and foreign commerce; with which last the power of taxation will, for the most part, be connected."

Thomas Jefferson said, "Congress has not unlimited powers to provide for the general welfare, but only those specifically enumerated."

So where did all these entitlement programs we now have come from? How did we possibly survive without them?

Be proud of the risks others have taken and their resulting rewards. Their successes and wealth accumulation benefit us all.

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Tom Sears is a professor of accounting at Hartwick College in Oneonta and serves on the Unatego Central School Board of Education. He can be reached at SearsT@hartwick.edu. His column appears every other week.