I think Cowen has a lot to offer and he frequently challenges me to think about things differently.

But this is perhaps the least convincing argument I've ever read from him (and the commenters on Marginal Revolution seem to agree.) It does nothing to convince me that raising the rate on very wealthy individuals is a bad idea.

I'd be willing to entertain thoughtful arguments on either side of the debate and I wonder if anyone here can point to more convincing examples.