Commentary President Joe Biden describes his $3.5 trillion spending scheme as a way to improve the economy and “build back better.” The intention is a good one, but at its core, this plan isn’t so much about growing people’s wealth as it is redistributing it. The goal is to make the economy not more prosperous but more equitable—fairer. The multitrillion-dollar spending plan offers lower-income and even middle-income people truckloads of free things: health care, dental care, food, pre-K, child care, rental assistance, student loan forgiveness, and free community college. And we know that Americans love freebies. But nothing the government doles out, including the proverbial “free lunch,” is ever really “free.” So to pay for the giveaways, the rich will pay more taxes under the Biden plan—a lot more. Tax rates would rise to 50 percent or more, and death taxes would increase by a record amount. As one liberal …