CONTENTS

Figures and Tables

Acknowledgments

PART ONE – DEBATING TAXATION

1. Why Might Governments Tax the Rich?

2. Treating Citizens as Equals

PART TWO – WHEN HAVE GOVERNMENTS TAXED THE RICH?

3. The Income Tax over Two Centuries

4. Taxing Inheritance

5. Taxes on the Rich in Context

PART THREE – WHY HAVE GOVERNMENTS TAXED THE RICH?

6. The Conscription of Wealth

7. The Role of War Technology

8. Why Taxes on the Rich Declined

9. What Future for Taxing the Rich?

Notes

References

Index