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Rethinking Welfare Rights: Reciprocity Norms, Reactive Attitudes, And The Political Economy Of Welfare Reform, Amy L. Wax
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A Comprehensive Wealth Tax, David Shakow, Reed Shuldiner
A Comprehensive Wealth Tax, David Shakow, Reed Shuldiner
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Income, consumption, and wealth are all possible bases for a tax system in the United States. Scholars have specified the structure of income tax and consumption taxes, but no one has attempted to describe in detail a comprehensive wealth tax for the United States. In this paper, we begin to develop such a structure. In particular, we hypothesize that the combination of a flat rate tax on networth and a flat rate tax on earned income along with an appropriate level of exemptions, could be an attractive tax base. In order to explore the structure of a wealth tax, we …