The Roman Emperor Pertinax granted 10 years tax immunity and free land to those who would take over agricultural land abandoned because of heavy taxation.

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Since the rich will always have means to escape heavy taxation, the burden of bloated government bureaucracy will eventually fall the heaviest on those of lesser means.

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The disincentive effects of heavy taxation settle in gradually.

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Inequality has been marching upwards for 30 years, through Democratic and Republican administrations alike, and there is no stomach for the kinds of heavy taxation it would take to halt the process.

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And in heavy taxation.

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Corporate taxation is so heavy in the U.S. relative to other countries that even while enjoying its near-zero rate in Ireland, Apple ends up with roughly the same overall effective tax rate, 14%, as South Korea's Samsung, its main global competitor.

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