theorem positive_tax_when_concentrated {τ_R W E₀ : ℝ} {N : ℕ}
(hτ : 0 < τ_R) (hW : 0 < W)
(h_concentrated : E₀ < perHeirWealth W N) :
0 < dispersionTaxRevenue τ_R W E₀ N := by
simp only [dispersionTaxRevenue, if_neg (not_le.mpr h_concentrated)]
exact mul_pos hτ hWFair Inheritance: Taxing Concentration, Not Transfer