Der britische Finanzminister rechtfertigte die jüngste Senkung des Einkommensteuer- Spitzensatzes in Großbritannien mit optimalsteuertheoretischen Argumenten. Dieser Beitrag legt die zugrunde liegende Argumentation dar, die auf den Analysen im Mirrlees Review zum britischen Steuersystem...

In 1909 the United Kingdom Government introduced super-taxʺ, which was an additional income tax levied on top incomes. This provided information on the distribution of total incomes that had not previously been available on a regular basis, since under the ordinary income tax, the authorities...

There is much disagreement about both the facts and the explanations of income inequality. Even if we confine attention to OECD countries, we find people arguing that there has been a great U-turn, with inequality rising sharply after its post war fall, and others who believe that the speed of...