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...
|Place of publication:||
Bonn Institute of Labor Economics (IZA) 2017
|published in:||IZA Discussion Papers Vol. 10666|
|Data of publication:||2017|
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