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Despite the main theme of his article being the effect of tax on the wealthy, William Rubenstein expresses surprise that "little is known about the very rich in the 20th century compared with other centuries" (Features, July 2). This is hardly surprising as there is now greater reason and capacity to hide wealth.

His claim that "the so-called Age of Affluence appears to have been the age of affluence for everyone except the affluent" is absurd and blatantly ignores the poor, as he does throughout his article. Though he refers to the top rate of tax, he neglects to mention that it has never reached 100 per cent, which is the marginal rate for those unlucky enough to be on welfare.

Richard Wilson
Bicester