Rising levels of income inequality and tight government budgets have spurred discussions in many developing nations … about how to appropriately tax high-income earners. In this paper, we study taxpayer responses to an increase in the top … identification design. We establish that treated taxpayers strongly reduce their reported taxable income in response to the tax …

countries. According to our results, the growth of these countries was positively influenced by corporate income taxes and … taxation on specific goods and services. However, there are adverse impacts from taxes on personal income, contributions to …