Fascination with excessive taxation of the well-to-do is the hallmark of progressive culture, which prompts this essay. The notorious bank robber Willie Sutton wrote a famous memoir entitled Where the Money Was, which purportedly explained why he chose to rob banks. If one were to change the tense of the title's verb to the present, Where the Money Is , one obtains a ready explanation of why progressives are so obsessed: because "that is where the money is." Among progressives, the universal criterion for ability to pay, or affordability, is "where the money is." This suggests neither that progressives, including President Obama, are bank robbers, nor that Mr. Sutton was a fervent advocate of taxing the rich.