Teddy Roosevelt supported a progressive income tax. If I am sitting pretty and you've got a waitress who is making minimum wage plus tips, and I can afford it and she can't, what's the big deal for me to say, 'I'm going to pay a little bit more'? That is neighborliness.
While the spirit of neighborliness was important on the frontier because neighbors were so few, it is even more important now because our neighbors are so many.