This is wrong. Taxpayers, who include the owner and worker, share the cost and the benefits of the social contract. Ms. Warren's argument that taxpayers collectively pay for the roads that the owner uses to transport goods is true but applies no less to the worker, who uses to the roads to get to the factory. Nor does Ms. Warren recognize that in most cases, the social contract provided both the owner and worker with opportunities for economic success. It does not follow that because the owner has made better use of the opportunities and achieved more, he now has a moral obligation to pay more. In fact, his productivity could justify a reduced tax burden.