The moral case for a wealth tax is more compelling than usual today, with unemployment still at recession levels, and with deep economic inequality straining social norms. And, if it were really possible to ensure that the wealth levy would be temporary, such a tax would, in principle, be much less distortionary than imposing higher marginal tax rates on income.
财富税的道德问题在今天比以往更具紧迫性，因为如今的失业率仍处在衰退水平，而深刻的经济不平等正在挑战社会规范。此外，如果真能确保财富税为临时性税种，那么从原理上说，该税比提高边际所得税率所造成的扭曲作用更小。不幸的是，尽管财富税可能是帮助一国走出财政泥淖的可靠方法，却难以成为万灵丹。