In Norquist’s view, this principle has been consistently violated by liberal politicians in their rush to exploit economic envy and class animosities in behalf of “soak the rich” tax policies. He argues that such approaches are not only unconstitutional, but also economically harmful. He considers the Constitution’s uniformity language to be “unchallenged, in plain sight, yet overlooked as a treasure to be restored to prominence”—much like the Second Amendment language was restored by the Supreme Court to its earlier bulwark against encroachment upon Americans’ rights to gun ownership.

Like most anti-tax advocates, Norquist focuses his greatest agitation on the size and scope of government in today’s America. Instead of taking some 20 percent of the U.S. economy every year, the government, in his view, should be able to manage on something closer to 10 percent. One of his chapters is entitled, “It Is the Spending, Stupid.” It may be an open question just how much spending reduction can be effected through his procedural recommendations—including focusing on spending as a percentage of GDP; use of commissions to identify spending curtailments that go into effect unless Congress specifically acts against them; creation of a congressional “anti-appropriations committee”; limit time of service on congressional appropriations committees; banning earmarks; turning government pensions into “defined contribution” programs. But such actions, if bundled up together, would represent a major change in the fiscal climate of Washington.

More piquant is his discussion of tax-code changes that could seriously curtail the size and intrusiveness of the IRS—or perhaps even, as Norquist would have it, end the agency altogether. He offers probing and even-handed discussions of various proposals making the rounds in today’s tax discussions, including the so-called FairTax, which is a national sales tax; a one-rate flat tax; and a collection of policies called the “golden triangle,” including fewer and lower tax brackets for both business and individuals, expensing for business investment, and a territorial tax system that encourages U.S. businesses operating overseas to repatriate those overseas earnings. He seems to favor the flat tax, but sees the golden triangle as more politically feasible in the near term. “[B]ecause life often moves in baby steps rather than giant strides,” writes Norquist, “it is important for those of us working for radical change to take advantage of every opportunity to move forward to a tax system that taxes consumed income one time at one rate.”

He also presents a fervent argument for eliminating estate taxes, a move he describes as “a direct attack on the ugly politics of envy and greed.”

Norquist doesn’t compromise or trim in this book to shroud his true sentiments or win over anyone who might be wavering on the issues of his passion. He writes as he presents himself at sessions such as that November 2012 luncheon at the Center for the National Interest—with polemical clarity, a soft wit, iron-clad conviction and a belief that he is grappling with matters that will determine the fate of the nation. His Pledge has emerged as a potent force in American fiscal politics in the post-Reagan era. Now this book will stand next to it as a cogent and coherent testament on the dangers of overweening government and the tax policies that always emerge when power is centralized, as it has been in America over the past eighty years.  

Robert W. Merry, longtime Washington political reporter and publishing executive, is the author of books on American history and foreign policy.

Image: Flickr/BeckyMcCray​