It has roots in communism. Take from those who have, give some to those who don't (for whatever reason) and make sure the government keeps a portion to support their tyrannical corruption.
More importantly,
any income tax is unconstitutional. The only taxes specified as appropriate in the Constitution were excises, duties, and tarrifs. The 16th Amendment was
passed to allow income tax. But the 16th Amendment was
never properly ratified. More info here. It is accepted as law, we pay income taxes as if it was law, but
IT IS NOT LAW. It is an unconstitutional, illegitimate edict.
The Founders of this Country said in the Declaration of Independance that illegitimate law is simply null and void. If the political machine is powerful enough to enact illegitimate unconstitutional law, then the final responsibility is with the citizenry to see that it is ignored and overthrown.
"But when a long Train of Abuses and Usurpations, pursuing invariably the same Object, evinces a Design to reduce them under absolute Despotism, it is their Right, it is their Duty, to throw off such Government, and to provide new Guards for their future Security." -- The Declaration of Independance of the United States of America (Paragraph 2)