Top Heavy provides the clearest picture available of the growing gap between rich and poor in America, and a compelling proposal to help correct it. In the second part of the book, Wolff examines the varying wealth taxes in Europe and proposes a progressive alternative to the "flat tax" for the United States - a Swiss-style, direct wealth tax that would raise about $40 billion per year. Top Heavy is a compelling argument for reaffirming the principle that taxation should be based on ability to pay and a persuasive plan for correcting some of the vast and growing inequities in American society.