VIARD: THE CASE AGAINST THE MILLIONAIRE SURTAX
Alan D. Viard (American Enterprise Institute) has published The Case Against a Millionaire Surtax, 125 Tax Notes 1355 (Dec. 21, 2009). Here is a abstract: By augmenting extrinsic taxation rates during tall income levels, a millionaire surtax in a House illness caring remodel check would foster taxation deterrence as well as impede…
