I did read the article. You said that 92% top marginal tax rates result in a 42% effective tax rate. So let's raise the top marginal rates to 92%. That will absolutely bring in more money - and millionaires will surely find a way around it so that they won't pay quite so much, just as they did back then. Bullshit. Most people start companies because they want to start companies and be part of something big. I can think of a dozen examples I've been involved with. The best ones get rich - which is a side effect, not their goal. Have you ever used GPS? A zipper? A paper/wax carton of milk? A flat screen? A match? Computer mouse? If so you have used Swedish inventions - currently the country with the highest taxes.