Do you know the impetus behind the 91% tax rate? I’d be curious to know why they went that high?
And the only way that those exemptions would ever be thought to be put in the tax code is if the marginal tax rate were high.
I’m not sure I can agree with this statement. There are people who don’t want to pay any taxes and will find every way around it. Unfortunately, I don’t believe the blame can completely fall on tax rates (I don’t know anyone who wants to pay some of the tax rates listed in your article) or the amount of wealth one already has, but has to do with character.