This paper summarizes the main findings of a recent literature that has constructed top income shares time series over the long-run for more than 20 countries using income tax statistics. Top incomes represent a small share of the population but a very significant share of total income and total...

This book surveys the current state of public economics by taking as a case study the proposal for a basic income financed by a flat income tax. It revises the area in which there has been active research in recent years, including the theory of optimum, the incidence of taxation, public choice...