Tax progressivity and top incomes evidence from tax reforms

We study the link between tax progressivity and top income shares. Using variation from Western tax reforms in the 1980s and 1990s and synthetic control method estimation, we find that reductions in tax progressivity had large and lasting positive impacts on top income shares. The effects are larges...

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Bibliographic details
Volume:	18
Main Author:	Rubolino, Enrico Waldenstrom, Daniel
Format:	Journal Article
Language:	English
Place of publication:	LONDON SPRINGERNATURE 01.09.2020 Springer Nature B.V
published in:	Journal of economic inequality Vol. 18; no. 3; pp. 261 - 289
Data of publication:	2020-09-01
ISSN:	1569-1721 1573-8701
EISSN:	1573-8701
Discipline:	Economics Sociology & Social History
Subjects:	Economics Business & Economics Social Sciences Tax rates Tax reform ELASTICITY Income inequality RATES TAXABLE INCOME TAXATION INEQUALITY Synthetic control method Income taxation
Online Access:	Fulltext
Database:	Social Sciences Citation Index Web of Science - Social Sciences Citation Index – 2020 Web of Knowledge Web of Science CrossRef Database information Databases - DBIS