The Yale Law Journal

Reuven S. Avi-Yonah


Why Tax the Rich? Efficiency, Equity, and Progressive Taxation

Reuven S. Avi-Yonah

111 Yale L.J. 1391 (2002)

In Greek mythology, Atlas was a giant who carried the world on his shoulders. In Ayn Rand's 1957 novel Atlas Shrugged, Atlas represents the "prime movers"--the talented few who bear the weight of the world's economy. In the novel, the prime movers go on strike against the o…