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The US personal income tax is not nearly progressive enough and we should be collecting more in taxes from high income earners. Some of this should come from structural reforms like changing deductions into partial tax credits, but higher rates will be needed too. But if we are going to reduce the structural deficit to free up more resources for investment and pay for useful transfer programs like a Child Tax Credit, some of us less than super rich are going to have to pay more too. Shifting from a capped tax on wages to a VAT for funding SS and health insurance subsidies would help, too.

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High income earners can easily redenominate their income into wealth, which is effectively untaxed if one has access to good advisors. Some form of wealth tax is necessary to reach the rich. You could call it annual recognition of capital income, if you want. And yeah, there's nothing wrong with taxing the merely prosperous more heavily.

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If you want to call taxation of (indexed) capital gains as ordinary income and eliminating the marketing up of gains on inheritance and a lower limit on the inheritance tax exemption as "wealth tax, fine. I'm not persuaded that a de novo "wealth" tax is needed or wise.

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