Martin A. Sullivan, New Graetz Book Chronicles and Critiques the Antitax Movement, 182 Tax Notes Fed. 1715 (Mar. 4, 2024) (reviewing Michael J. Graetz (Columbia), The Power to Destroy: How the Antitax Movement Hijacked America (Princeton University Press 2024):

Micheal J. Graetz writes fact-filled books about topics that demand more attention. In The Power to Destroy — How the Antitax Movement Hijacked America, the professor emeritus at Columbia Law School and Yale Law School masterfully describes how a cast of prominent conservative politicians and pundits over the past 50 years has galvanized the American public’s deep-seated but scattershot dislike for taxation into a resilient political movement that has moved the political center of gravity to the right and the level of the national debt skyward. …

the book is more than a detail-laden, yet mercifully compact narrative of the past half-century of tax politics. Throughout, Graetz forcefully argues that the antitax movement has been harmful — that it has “hijacked America” — implying that the United States has veered off course from what ultimately would be a better outcome. Making that case won’t win Graetz any popularity contests, if only because most of the public naturally dislikes the financial burden of tax, fears the IRS, and loathes the complexity of complying with laws they can barely understand. Moreover, Graetz can expect that antitax movement thought leaders will respond to his critique with various policy arguments. Let’s play the role of devil’s advocate and briefly explore whether the book adequately addresses those arguments. …

As the time for the great tax battle of 2025 fast approaches, with the most likely outcome being legislation that increases projected deficits, Graetz asks good questions about the antitax movement: “How long can this go on? And if and when it becomes necessary, how will it stop?” Graetz doesn’t supply the answers — and we don’t know anyone else who does. But one thing appears certain: What may have seemed like a good idea when record inflation was pushing the middle class into higher tax brackets, the top individual rate was 70 percent, and the national debt was equal to 25 percent of GDP has much less justification now that the income tax brackets are indexed to inflation, the top tax rate is below 40 percent, and national debt is larger than GDP and growing.