A popular anti-tax saying (showing how taxes penalize success) is: “A fine is a tax you have to pay for doing wrong. A tax is a fine you have to pay for doing okay.” The saying has been cited in print since at least August 1960.
 
Several citations in 1960 and other years credit Lowell Nussbaum (1901-1987), who wrote “The Things I Hear” column for the Indianapolis (IN) Star from 1945-1971. It’s probable that Nussbaum first authored the saying in his newspaper column.
 
     
Wikipedia: Lowell Nussbaum 
Lowell Nussbaum (1901–1987) was a professional journalist whose The Things I Hear column ran in The Indianapolis Star newspaper from 1945 to 1971. He was inducted into the Indiana Journalism Hall of Fame during his lifetime.
 
6 August 1960, Chicago (IL) Daily Tribune, pg. S10:
These days, a fine is a tax for doing wrong and a tax is a fine for doing all right.
   
19 September 1960, Springfield (MA) Union, pg. 5, col. 3:
“A fine is a tax you have to pay for doing wrong. A tax is a fine you have to pay for doing okay.”—Industrial Press Service.
 
Google News Archive
13 September 1960, Beaver County Times (PA), “Quotes,” pg. 6, col. 6:
A fine is a tax you have to pay for doing wrong. A tax is a fine you have to pay for doing okay.—Lowell Nussbaum.
 
8 December 1960, Ruston (LA) Daily Leader, “Little Liz” comic, pg. 5, col. 6:
A fina is a tax for doing wrong and a tax is a fine for doing all right.
   
Google Books
April 1962, The Rotarian, pg. 94, col. 2:
A fine is a tax you have to pay for doing wrong. A tax is a fine you have to pay for doing O.K. — Rotary Wheel, Freehold, New Jersey.
 
Google News Archive
30 June 1962, Reading (PA) Eagle, “Calling ‘em Straight” by Larry McDermott, pg. 4, col. 5:
Today’s epigram: A fine is a tax you have to pay for doing wrong. A tax is a fine you have to pay for doing all right.
 
4 October 1962, Sioux Center (IA) News, “Opinions of Others,” pg. 2, col. 2:
A fine is a tax you have to pay for doing wrong. A tax is a fine you have to pay for doing okay.—Lowell Nussbaum.
   
Google Books
Contemporary Tax Practice:
Research, Planning and Strategies
By John O. Everett, Cherrie Hennig and Nancy Nichols
Chicago, IL: CCH
2008
Pg. 18-1:
“A fine is a tax for doing something wrong. A tax is a fine for doing something right.” (Anonymous)