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Corporate Taxes Are Wealth Taxes

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And their decline has led to a steep drop in tax rates for the affluent.

The main cause of the radical decline in tax rates for very wealthy Americans over the past 75 years isn’t the one that many people would guess. It’s not about lower income taxes (though they certainly play a role), and it’s not about lower estate taxes (though they matter too).

The biggest tax boon for the wealthy has been .

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