Characterizing Obama’s plan to tax the nation’s top earners at 39 percent instead of 36 percent as socialist is absurd. Dwight Eisenhower taxed top earners at 91 percent. Richard Nixon taxed them at more than 50 percent. Even Ronald Reagan didn’t lower the top marginal rate to less than 50 percent until the last two years of his second term. Were these Republicans secret socialists, too?