Long time Senator Russell B. Long was famous for his definition of tax reform. According to BrainyQuote, Long said tax reform means,
Don't tax you, don't tax me. Tax that fellow behind the tree.
Our nation faces a serious deficit, hardly anyone disagrees with that conclusion. What to do about it? If you are a Democrat, your answer is to raise taxes. Not broaden the number of people who pay taxes, but raise the rate on those who do. Meanwhile the Associated Press reports nearly half of Americans pay no federal income tax.
Why raise taxes? Because Democrats would like taxpayers, who coincidentally are mostly Republican voters, to pay more taxes and reduce the deficit. Go here to see that point of view defended by New York Times columnist Paul Krugman.
I don't believe Krugman mentions that the taxed folks behind the tree are mostly Republicans.