Tax Progressivity and Top Incomes: Evidence from Tax Reforms

We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms in the 1980s and 1990s and the novel synthetic control method, we find large and lasting boosting impacts on top income shares from the progressivity reductions. Effects are larges...

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Bibliographic details
Volume: 10666
Main Author: Rubolino, Enrico
Waldenström, Daniel
Format: Paper
Language: English
Place of publication: Bonn Institute of Labor Economics (IZA) 2017
published in: IZA Discussion Papers Vol. 10666
Data of publication: 2017
Subjects:
Online Access: Fulltext
Database: EconStor
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