The latest issue of Barron's in the Penta section which is targeted at families with assets of $5 million or more has an article about the "Bad Days Are Back" . The article has a cartoon showing an obviously wealthy individual pushing a boulder up a hill with signs going up the hill showing tax rates at the bottom of 34 percent and increasing as the hill goes upward. The words on the cartoon say " Politicians the world over are using income inequality to raise taxes on the wealthy back to the levels of the 1970s". Ths should about end any debate about the question of weather or not taxes on the rich have increased or decreased over time. Thus endeth the trickle down theory.