The American tax code does not punish success as much as it asks individuals to support the common good, Professor Adam Benforado argues in an opinion essay published in the Philadelphia Inquirer on Aug. 14.

“Taxes are dues,” Benforado said. “They are what we all pay to be part of team America. Without them, we wouldn't have the equivalent of a field to play on, a groundskeeper to keep the grass green, or a referee to ensure that everyone follows the rules.”

This basic point has been lost, Benforado continued, citing the introduction of legislation that would exempt Olympic medal winners from paying taxes on their prizes and GOP Presidential Nominee Mitt Romney’s proposals to reduce the tax bite for the wealthy.

“Requiring LeBron James or Warren Buffett to pay taxes on their income doesn't punish success any more than taxing the money earned by teachers, doctors, lawyers, police officers, and garbage collectors does,” Benforado concluded. “We are all part of team America, and we should all pitch in.”