Progressive Wealth Taxation SAEZ, EMMANUEL; ZUCMAN, GABRIEL
Brookings papers on economic activity,
10/2019, Letnik:
2019, Številka:
2
Journal Article
Recenzirano
This paper discusses the progressive taxation of household wealth. We first discuss what wealth is, how it is distributed, and how much revenue a progressive wealth tax could generate in the United ...States. We try to reconcile discrepancies across wealth data sources. Second, we discuss the role a wealth tax can play to increase the overall progressivity of the U.S. tax system. Third, we discuss the empirical evidence on wealth tax avoidance and evasion as well as tax enforcement policies. We summarize the key elements needed to make a U.S. wealth tax work in light of the experience of other countries. Fourth, we discuss the real economic effects of wealth taxation on inequality, the capital stock, and economic activity. Fifth, we present a simple tractable model of the taxation of billionaires’ wealth that can be applied to the Forbes list of the four hundred richest Americans since 1982 to illustrate the long-run effects of concrete wealth tax proposals on top fortunes.
According to Butler, the Method challenged previously accepted norms and techniques of performing, defining the Method “as a transformative, revolutionary, modernist art movement” that “brought forth ...a new way of conceiving of the human experience, one that changed how we look at the world, and at ourselves” (xx). Tracing the development of the Method from its birth at the Moscow Art Theatre, Butler spends the first quarter of the book on Stanislavsky and his epigones (Vakhtangov, Michael Chekhov, Boleslavsky, Vera Soloviova, Maria Ouspenskaya, Sulerzhitsky)—the founders of the System that became the fixture of this new acting style. ...the book tells us little that is new.
The phenomenon of military internment in Germany provides a thought-provoking context that attracts various disciplinary interests. Within this volume, the author employs a primarily archival ...approach, interweaving historical and anthropological perspectives. The aim is to analyze and present a complex source that defies conventional categorization. The «diary» of sailor Giulio Bogino (1923-2013) – an evolving work in progress continuously revised until the early 2000s – can indeed be considered as the testimony of an internment survivor in a concentration camp in the hinterland of Hamburg, who reinterprets the memories of his captivity throughout his lifetime, ultimately transmuting them into a sort of ‘popular narrative’ imbued with occasional epic undertones. This volume offers a comprehensive introduction to the source itself, highlighting its distinctive features. The diary (1943-1948) is meticulously edited and presented alongside an extensive apparatus of explanatory footnotes, accompanying documents, as well as a rich collection of photographs and cartographic materials.
This paper describes the historical experience of wealth taxation in Europe and draws lessons from this history for wealth taxation in the twenty-first century. We show that the wealth tax base was ...narrow in European countries, due to large exemptions, tax avoidance, and evasion. The paper explains why such exemptions were granted and how they undermined the European wealth taxes. Drawing from this experience, we lay out the key design and enforcement features required for a successful wealth tax in the twenty-first century and compare this ideal wealth tax to proposals recently made in the United States.
DANIEL HOFFMAN 1923-2013 MASON, DAVID
The Sewanee review,
01/2014, Letnik:
122, Številka:
1
Journal Article
Recenzirano
Mason presents an obituary for Daniel Hoffman, one of the best writers in his generation. A folklorist, a literary critic, a memoirist, a poet, and a translator--he did all of these with such grace ...and authority that he may well have been taken for granted by the literary world. Although he was an accomplished poet, it remains fair to say that his work, particularly his poetry, has yet to receive the kind of attention it deserves.
En el presente artículo se hace un seguimiento a la novela “Jamil” que aparece en Tríptico de mar y tierra(1993) y a la vida empantanada por la errancia, la pérdida y el fracaso de Maqroll el ...Gaviero, personaje memorable de la poética mutisiana, en una de sus últimas aventuras como marinero en tierra firme. Las empresas que asume Maqroll son parte de su vida, de su presente en la tierra firme que ha adoptado como hogar y han dejado una huella indeleble en lo más profundo de su existencia. Pero, ¿qué sucede cuando los senderos del infortunio se ven atenazados por la renuncia a esa vida vagabunda llena de secretos dolores que se comunican solamente a la soledad? Las empresas y tribulaciones del Gaviero se interrumpen con la llegada de un personaje que hace posible que se piense que todo lo vivido no fue solamente un trabajo perdido. Estamos hablando, pues, de Jamil el hijo de Abdul Bashur.Palabras clave: Maqroll, Jamil, infancia, nostalgia, juego, soledad habitada.
During the Second World War, a b-17 tailgunner had a one-in-four chance of survival during his standard twenty-five-mission tour.Valor, Guts, and Luckis the story of Staff Sergeant Lowell "Slats" ...Slayton (1923-2013), who beat those odds.
An underprivileged kid from Fargo, North Dakota, Slayton was a high school senior the day the Japanese bombed Pearl Harbor. Drawn to the glamour of the "wild blue yonder" made famous by newsreels, he joined the Army Air Force. Eventually he found himself on an unlucky thirteenth mission to the main fw-190 fighter-aircraft plant in Oschersleben, Germany. After being hit by a rocket, his plane left the protection of the formation and was immediately attacked by a swarm of fighter-aircraft, resulting in damage that forced a crash landing in Germany.
Slayton, though wounded, survived the crash landing and spent time in three hospitals and two pow camps and then endured a 300-plus mile trek from Poland to western Germany during one of the coldest winters on record. Through Slayton's recollections, William L. Smallwood conveys the riveting tales of life in the Air Corps, aerial combat, and the horrific experiences of a prisoner of war. Through it all, Slayton's valor, guts, and luck made it possible for him to enjoy a homecoming after the war.
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