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'Carried interest' and the limits of populism

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A millionaire managing a hedge fund might pay a lower tax rate on income greater than $1 million than a working man pays on income over $55,000. President Obama and the top Republican tax writer, Rep. Dave Camp of Michigan, agree this inequity should end. Obama in his latest budget, and Camp in his recent tax-reform proposal, would close the “carried interest loophole,” as it's known. But...

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