How much and how to tax high-income individuals is at the core of many recent proposals for incremental as well as … fundamental tax reform. This paper critically reviews the economics literature and concludes that the right answer to these … positive (or negative) externalities. How much and how to tax the rich also depends critically on how they will respond to …

How much and how to tax high-income individuals is at the core of many recent proposals for incremental as well as … fundamental tax reform. This paper critically reviews the economics literature and concludes that the right answer to these … positive (or negative) externalities. How much and how to tax the rich also depends critically on how they will respond to …

, such as sophisticated tax plans and international tax arbitrage. This paper studies an economy in which an inequality …-averse social planner faces agents who have access to a tax-avoidance technology with subadditive costs, and who can shape the risk … progressive taxation more fragile, which vindicates in turn risk taking and can lead to equilibria with regressive tax rates at …

This article reviews the menu of major options for increasing tax liabilities for the richest Americans. It concludes … substantially expanding transfer taxes or increasing the tax rate on ordinary income …

Introduction: Measuring Tax Progression -- Theories: Local Measures -- Global Measures -- Uniform Measures …This is the first book that performs international and intertemporal comparisons of uniform tax progression with … empirical data. While conventional measures of tax progression suffer from serious disadvantages for empirical analyses, this …