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I would draw your attention to the following article by Sid Carroll:

Carroll, Sidney. "Taxing Wealth: An Accessions Tax Proposal for the U.S." Journal of Post Keynesian Economics 12, no. 1 (1989): 49-69. https://urldefense.proofpoint.com/v2/url?u=http-3A__www.jstor.org.ezproxy.library.astate.edu_stable_4538171&d=DwIF-g&c=Cu5g146wZdoqVuKpTNsYHeFX_rg6kWhlkLF8Eft-wwo&r=LtbujWNPdbzw6j8eq9-RJVMBctp9ndCoqGEy57VsNLQ&m=AhLK9VQU7rKvZAX1LhNvNzDpmZ88uABXyzD4fuf7OLI&s=6s0A_iWc3Bu-dUB6YhiPkFvopg11yYL2ytV-AShQR3s&e=.

Chris Brown
________________________________________
From: AFEEMAIL Discussion List <[log in to unmask]> on behalf of BILL and PAULY DUGGER <[log in to unmask]>
Sent: Thursday, January 31, 2019 10:04 AM
To: [log in to unmask]
Subject: Re: Wealth Tax, Institutionalism, Yahoos and Mavericks

Thank you for the kind words, Charles Whalen. Institutionalism has always been at least a generation ahead of its time. Plays hell with one's career path if one is seeking the recognition of the leaders of a herd of clueless yahoos, but is more fun than running with the yahoos.


--Bill

William M. Dugger, Texas Maverick
Professor of Economics University of Tulsa

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On Thu, 1/31/19, Charles Whalen <[log in to unmask]> wrote:

 Subject: Wealth Tax
 To: [log in to unmask]
 Date: Thursday, January 31, 2019, 8:13 AM

 Colleagues:

 Since Elizabeth Warren has made wealth
 taxation a newsworthy topic, I thought Id remind everyone
 that our colleagues Jon Wisman (w/ Larry Sawers) and Bill
 Dugger offered wealth tax suggestions in JEI articles some
 time ago.

 https://urldefense.proofpoint.com/v2/url?u=https-3A__www.tandfonline.com_doi_abs_10.1080_00213624.1973.11503119&d=DwIFaQ&c=Cu5g146wZdoqVuKpTNsYHeFX_rg6kWhlkLF8Eft-wwo&r=LtbujWNPdbzw6j8eq9-RJVMBctp9ndCoqGEy57VsNLQ&m=NZnNzWZ0KMXugM4LZGAOzJawoxsEZE3f56XCxYArOe8&s=e8sOe59LF3DI1cLYrbJ-mnV-4PFUJEpl2fF0KfkPomU&e=

 https://urldefense.proofpoint.com/v2/url?u=https-3A__www.tandfonline.com_doi_abs_10.1080_00213624.1990.11505004&d=DwIFaQ&c=Cu5g146wZdoqVuKpTNsYHeFX_rg6kWhlkLF8Eft-wwo&r=LtbujWNPdbzw6j8eq9-RJVMBctp9ndCoqGEy57VsNLQ&m=NZnNzWZ0KMXugM4LZGAOzJawoxsEZE3f56XCxYArOe8&s=SFpC5YTytnfX9EZm8vHacU6m1jRnHhUdGBkuNAF2MCI&e=

 Best,

 Charles Whalen