This article caught my eye. It's published by an organization that disseminates information on international tax issues.The main point is that when the Bush-era tax cuts expire, the real cost to Americans will be more than just the increased taxes: there will be less income.

http://www.lowtax.net/asp/story/front/Study_Calculates_Economic_Cost_Of_US_Health_Surtax_xxxx38565.html

The problem with the article is that it doesn't consider where this alleged burden falls. I believe that the economic burden falls on the same people who pay higher taxes. In other words, high-income taxpayers. Therefore, the author's conclusion should be that the very wealthy will become less wealthy, reducing the income disparity in this country. That's the correct result.