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http://www.imf.org/external/pubs/ft/fm/2013/02/fmindex.htm  -> "Download Full Text"

 

 

The sharp deterioration of the public finances in 

many countries has revived interest in a “capital levy”— 
a one-off tax on private wealth—as an exceptional 
measure to restore debt sustainability.1 The appeal is 
that such a tax, if it is implemented before avoidance 
is possible and there is a belief that it will never be 
repeated, does not distort behavior (and may be seen 
by some as fair). There have been illustrious supporters, 
including Pigou, Ricardo, Schumpeter, and—until he 
changed his mind—Keynes. The conditions for success 
are strong, but also need to be weighed against the risks 
of the alternatives, which include repudiating public 
debt or inflating it away (these, in turn, are a particular 
form of wealth tax—on bondholders—that also falls on 
nonresidents).

 

Theft never sounded so slimy.

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