The larger the group of people reliant on public wages or benefits, the stronger the political demand for public programs and the higher the excess burden of taxes.

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Lately Puma's margins have been thinning under the burden of quick expansion and excess inventory at a key vendor, Foot Locker.

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Silver illustrates this disconnect with a helpful table, which shows that by keeping the maximum rate at 35% but requiring a minimum 35% tax on all income at a certain threshold, the tax burden is shifted to those earning close to the threshold and away from those earning significantly in excess of the threshold.

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