Robert H. Scales:

Microsoft employees last week sent an open letter to CEO Satya Nadella and President Brad Smith demanding that they immediately cancel a Defense Department contract for the Integrated Visual Augmentation System, on grounds that IVAS is “designed to help people kill.”

Damn right it is. Microsoft’s employees should take pride that they have been entrusted with the privilege of providing a game-changing technology that will allow American soldiers and Marines, not the enemy, to do the killing.

In wars over the past 70 years, 90% of all uniformed military personnel killed by enemy fire were infantrymen, a cohort of some 50,000 who comprise less than 4% of all who wear the uniform. Outside the infantry, men and women in uniform stand a greater chance of dying from accidents than they do from enemy action.

One reason for this asymmetry of sacrifice is that for decades the U.S. has underfunded its close-combat branches. Jim Mattis, a combat-tested Marine infantryman, was the first defense secretary to attempt to overcome this record of neglect. Shortly after taking office, he inaugurated his Close Combat Lethality Task Force and appointed me a special adviser.

Before the task force began its work, infantrymen received less than 1% of the defense budget for training and equipment. The task force looked at many technologies that promised to make America’s infantry dominant in battle and help prevent combat deaths. So far we’ve found only one technology that promises to be a game changer: IVAS. The innocuous device looks a bit like a pair of sunglasses.

The 1986 movie “Top Gun” depicts the Navy’s Fighter Weapons School, which teaches pilots how to outfly the enemy by subjecting them to several bloodless air-to-air battles before facing a real enemy. Mr. Mattis challenged the task force to build a Soldier’s Top Gun. We sought a means for every infantryman to “fight 25 battles before the first battle begins.” IVAS will expose infantrymen to close combat virtually using its augmented-reality function.

To understand how IVAS will help infantrymen in combat, recall the October 2017 tragedy at Tongo Tongo, Niger, where four special-forces soldiers were killed in a three-hour firefight against an overwhelming force of heavily armed militants. Had these soldiers been equipped with IVAS, the fight might have turned out differently. The device will have several tiny, built-in sensors that give the wearer an ability to detect an enemy ambush. Its heads-up display will mark the soldier’s surroundings and inform him of potential enemy positions. Later versions of IVAS will connect to a soldier’s weapon, allowing him to see and engage a hidden enemy virtually using a Bluetooth link connecting the device to a weapon’s integrated sight.

As I read the Microsoft letter, I juxtaposed the mental image of those four brave soldiers with that of the letter’s geeky authors. “We believe that Microsoft must stop in its activities to empower the U.S. Army’s ability to cause harm and violence,” they complain. IVAS, they write, “works by turning warfare into a simulated ‘video game,’ further distancing soldiers from the grim stakes of war and the reality of bloodshed.”

In reality, the infantryman knows well “the grim stakes of war and the reality of bloodshed.” They call it “intimate killing.” Soldiers may not feel comfortable in the quietude of the Microsoft campus. But those men died in Tongo Tongo defending Microsoft employees’ right to enjoy their lattes.

I hope that enough of their colleagues appreciate how vital is the task to put in the hands of our intimate killers a device that will keep them alive in tomorrow’s close fight.

Happily, I know millennials who are not cowardly wimps like these Microsoft and Google employees. They are protecting the rights of those who have sacrificed nothing in their lives to continue to be idiots.

CNBC reports:

Stephen Moore:

This is the flip side (of) tax the rich, tax the rich, tax the rich. The rich leave, and now what do you do?” — Andrew M. Cuomo, N.Y. governor (2/4/19)

After the Trump tax cut went into effect one year ago. we predicted that the Trump tax reform would supercharge the national economy but could cause big financial problems for the five highest-tax states: California, Connecticut, Illinois, New Jersey and New York.

The capping of the state and local tax deduction at $10,000 raised the highest effective state tax rates by about 66 percent (for example, in New York City and California, the rate on millionaires rose from about 8 percent to 13.3 percent). In New Jersey, the highest rate has risen from 7.5 percent to 12.75 percent. Now, we have Mr. Cuomo conceding that the trend of rich people moving out of New York has caused the loss of $2.3 billion of tax revenue in Albany’s coffers. Mr. Cuomo called this tax change “diabolical.” We think it was a matter of tax fairness. No longer do residents of low tax states have to pay higher federal taxes to support the blob of excessive state/local spending and pensions in the blue states.

As we predicted, the wealthy are fleeing these five states. The new United Van Lines data were just released that are a good proxy for where Americans are moving to and from. Guess what four states had the highest percentage of leavers in 2018: 1) New Jersey, 2) Illinois, 3) Connecticut and 4) New York. Even California again also had more Americans pack up and leave than enter.

Ironically, liberals like Mr. Cuomo who argued for years that businesses don’t make location decisions based on taxes in their states are now forced to admit that the cap on the state and local tax deduction (which primarily affects the richest 1 percent) is depleting their state coffers. The rich change their residence by moving for at least 183 days of the year to the likes of low taxers Arizona, Florida, Tennessee, Texas and Utah.

We had advised Gov. Cuomo and other blue state governors to immediately cut their tax rates if they wanted to remain even semi-competitive with low-tax states like Florida, Texas, Tennessee, Arizona and Utah. They are doing the opposite. Connecticut, Illinois and New Jersey have led the nation in tax increases on the rich over the last three years while “progressives” have cheered them on.

Last year, legislators in Trenton went on a taxing spree, raising the income tax on those making more than $5 million a year to 10.75 percent — now the third-highest in the country — then enacting a health care individual mandate tax on workers a corporate rate increase, and an option for localities to impose a payroll tax on businesses. And they are still short of cash. Idiotically, these tax hikes were passed after the cap on state and local tax deductions was enacted, thus pouring gasoline on their fiscal fires.

How has this worked out for them?

In addition to New York’s fiscal woes, the deficit in Illinois is pegged at $2.8 billion (with a $7.8 billion backlog of unpaid bills), and Connecticut faces a two year $4 billion shortfall despite three tax increases in five years. New Jersey has a $500 million deficit this year (even after the biggest tax hike in the state’s history) and Moody’s predicts that gap will widen to $3 billion over the next five years. This is all happening at a time when most states have healthy and unexpected surplus revenues due to the Trump economic boom and the historic decline in unemployment.

A Pew study published late last year on which states are bleeding the most red ink ranked New Jersey worst, Illinois second worst and Connecticut seventh worst. New York was also in the bottom 10.

Let us state this loud and clear in the hopes that lawmakers in state capitals across the country are paying attention: The three states that have raised their taxes the most — now have the worst fiscal outlook.

Worst of all, things don’t look like they are going to get better in any of these states. Last fall, Connecticut, Illinois and New Jersey voters elected mega-rich Democratic Govs. Ned Lamont, J.B. Pritzker and Phil Murphy, who have promised to sock it to the rich — the ones who haven’t yet left. In Illinois, Mr. Pritzker would eliminate the state’s constitutionally protected flat tax so that he can raise the income tax on the rich by as much as 50 percent. After raising income taxes three times in the last five years, Connecticut’s legislature now wants to raise the sales tax rate. No one in any of these progressive states even dares utter the words tax cut. In just one decade, New York lost 1.3 million net residents; Illinois 717,000, New Jersey 516,000 and Connecticut 176,000. California has lost 929,000. See chart.

There is also a useful warning for the soak-the-rich crowd of progressives in Washington. If a rise in the state tax rate from 8 percent to 13 percent can have this big and immediate negative impact, think of the economic carnage from doubling of the federal tax rate from 37 percent to 70 percent as some want to do. The wealthy would relocate their wealth and income in low-tax havens like Hong Kong, the Cayman Islands and Ireland. That would do wonders for the middle class — living in these foreign countries.

We are sticking with our warnings from last year that are turning out to be spot-on accurate. If the four states of the Apocalypse — Connecticut, Illinois, New Jersey and New York — do not reverse their taxing ways, or keep making things worse, these once very rich and prosperous states will see thousands more rich taxpayers leave. The politicians in these four states just don’t seem to understand math. A soak-the-rich tax rate of 8 percent, 10 percent or even 13 percent on income of zero yields zero income when the wealthy leave the state. Mr. Cuomo was right: The bleak outlook for the four states of apocalypse is “as serious as a heart attack.”

What about Wisconsin? According to the Tax Foundation, Wisconsin ranks fourth highest in state and local taxes. (That would not change with a middle-class tax cut that includes corresponding tax increases.) Last year’s Tax Freedom Day in Wisconsin was April 19, which is later than two-thirds of the states, which places Wisconsin’s tax burden in the top third of the U.S. Since Gov. Tony Evers seems hellbound to raise taxes, watch the migration from Wisconsin.