"And to all those overburdened by an unfair tax structure, let us provide new hope for real tax reform. Instead of shutting down classrooms, let us shut off tax shelters. Instead of cutting out school lunches, let us cut off tax subsidies for expensive business lunches that are nothing more than food stamps for the rich. The tax cut of our Republican opponents takes the name of tax reform in vain. It is a wonderfully Republican idea that would redistribute income in the wrong direction. It's good news for any of you with incomes over 200,000 dollars a year. For the few of you, it offers a pot of gold worth 14,000 dollars. But the Republican tax cut is bad news for the middle income families. For the many of you, they plan a pittance of 200 dollars a year, and that is not what the Democratic Party means when we say tax reform. The vast majority of Americans cannot afford this panacea from a Republican nominee who has denounced the progressive income tax as the invention of Karl Marx. I am afraid he has confused Karl Marx with Theodore Roosevelt -- that obscure Republican president who sought and fought for a tax system based on ability to pay. Theodore Roosevelt was not Karl Marx, and the Republican tax scheme is not tax reform."
January 1, 1970
https://en.wikiquote.org/wiki/Taxation_in_the_United_States