Reuven S. Avi-Yonah

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Why Tax the Rich? Efficiency, Equity, and Progressive Taxation

111 Yale L.J. 1391 (2002) In Greek mythology, Atlas was a giant who carried the world on his shoulders. In Ayn Rand's 1957 novel Atlas Shrugged, Atlas represents the "prime movers"--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...