We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms … top decile were almost unaffected by the reforms. Cuts in top marginal tax rates account for most of this outcome whereas … aggregate GDP per capita, registered patents and tax revenues were unaffected by the reforms. By contrast, tax avoidance …

We compile data spanning the period 1900 2014 and up to 30 countries to study long-run patterns in the tax elasticity … of top incomes. Our results show that top tax elasticities vary tremendously over time; they were medium-to-low before … strong income gradient in tax response within the top, underlining the importance to study even small top groups separately …

-1999 increased the share of pre-tax incomes going to top earners by over 20 percent in the U.K. and over 10 percent in Japan. The …

Swedish inheritance tax reduced the equalizing inheritance effect but that the redistribution of tax revenues could reverse …

-1999 increased the share of pre-tax incomes going to top earners by over 20 percent in the U.K. and over 10 percent in Japan. The …

Swedish inheritance tax reduced the equalizing inheritance effect but that the redistribution of tax revenues could reverse …

the Swedish income tax schedule. Using population-wide register data from the Swedish military enlistment and … administrative tax records, we find that high-ability individuals bunch more than low-ability individuals. This ability gradient is …

We use population-wide tax register data to document the impact of the COVID-19 pandemic on firm sales, tax revenues …, but unlike tax payments, it does not vary with local infection rates, indicating behavioral responses to more generous …