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    A wealth tax might encourage more philanthropy

If I recall correctly, this was one of the prime drivers for Carnegie - the tax rate he was facing was so ruinous that he would have lost most of it anyway.

    although I do see problems of liquidity for some people, e.g. an entrepreneur whose company is worth $100M, but who is cash poor)

That's the company, not the individual, and you don't tax a company on value, you tax it on revenue.

(livin' it)