On Wednesday night the Massachusetts legislature voted 159 to 41 to put the Fair Share Amendment on the 2022 ballot. The initiative was shepherded through the legislature by state Representative Jim O'Day and Senator Jason Lewis. The initiative would impose a 4% surtax on household income of more than $1 million dollars. This is income — not assets. So even owning a million dollar house would not trigger the additional tax. It is estimated that only a sixth of one percent of all Massachusetts residents would be affected by the amendment. Massachusetts currently has a flat tax of 5%. The...