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He starts with a rather uninteresting part.
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He offers some empirical evidence there
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is a correlation between being rich
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and being Protestant.
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Well this is no proof of causality;
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it's a kind of prima facie evidence, what he does.
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I think that's probably the weakest part of the book.
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Then he asks the question,
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what is the spirit of capitalism?
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What is the worldview of capitalism?
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Then he looks at Luther's conception of calling,
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and what it has to do with the spirit of capitalism.