Why Tax the Rich? Efficiency, Equity, and Progressive Taxation
2002; The Yale Law Journal Company; Volume: 111; Issue: 6 Linguagem: Inglês
10.2307/797614
ISSN1939-8611
AutoresReuven S. Avi-Yonah, Joel B. Slemrod,
Tópico(s)Legal and Constitutional Studies
ResumoIn Greek mythology, Atlas was a giant who carried the world on his shoulders. In Ayn Rand's 1957 novel Atlas Shrugged, Atlas represents the -the talented few who bear the weight of the world's economy.' In the novel, the prime movers go on strike against the oppressive burden of excessive regulation and taxation, leaving the world in disarray and demonstrating how indispensable they are to the rest of us (the second handers ). Rand wrote in a world in which the top marginal federal income tax rate in the United States was 91 % (beginning at taxable income of $400,000).2 This is an unimaginably high rate by today's standards, when the dominant view in Washington is that a marginal rate of 39.6% (the top
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