This paper holistically addresses the effective (relative) income tax contribution of a given in-come (or, wealth … national income (or wealth) appropriated by the same income group. In turn, we develop the Fiscal Inequality Coefficient which … compares the effective percentage income tax payments of pairs of income (or wealth) groups. Using data for the US, we …

reform that is funded mostly by higher taxes on labor income while households with little wealth would prefer a reform that … is funded mostly by high taxes on initial wealth. Pareto improving reforms typically exist, but the welfare gains of such … reforms are modest. -- optimal taxation ; inequality ; redistribution …

How do wealthy individuals respond to wealth tax reforms? We analyse behavioral responses to intensive margin variation … in wealth tax rates, estimating the causal effects of an unprecedented municipal wealth tax reform in Norway. We leverage … variation from the single-period municipal reform reducing the marginal tax rate (MTR) on wealth exclusively in the northern …