In 1991 Chile imposed an implicit tax on inflows of short-term capital to reduce the aggregate inflow.

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Such policies impose higher implicit marginal tax rates on people who save and invest during their working years.

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They refer to this as the "implicit" tax rate on work.

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An implicit or indirect tax, by popular consent of the governing and governed, is not a tax at all and is therefore employed.

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Implicit in the crafting of the tax code is the favoring of one group over another.

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Lastly, a panoply of new tax credits and deductions has added to implicit fiscal subsidy with one hand as the government has tried to curb explicit help with the other.

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We reject the notion, implicit in much of today's debate, that higher tax rates on the wealthy are justified because of the finance industry's role in the crunch: retribution is a poor rationale for taxation.

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