"So you are advocating taxing people more who work smarter than those that work 'harder'?"
You set up an illogical juxtaposition. It's an irrelevance which has nothing to do with the the proposition.
First we choose what economy we want. Then we choose what we reward in order to get there. If we reward failure we get more failure. If we reward success we get more success. If we reward work we get more work. Work will deliver the economy people crave.
If we reward financial capital we get more financial capital which i suggest you research what becomes of an economy as financial capital assumes a larger share of GDP. We in Oz have already passed the point where it contributes to growth more than it detracts.
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