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See, e.g., Forman, Making America Work, supra note 1, at 148-149. Wolff, Top Heavy: The Increasing Inequality of Wealth in America and What Can Be Done About I, supra note 15, at 41. Professor Wolff based his estimate on the Swiss wealth tax system, with marginal tax rates of from 0.05 percent to 0.30 percent and an exclusion of about $50,000. ................
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