Di Nola, Alessandro; Kocharkov, Georgi; Scholl, Almuth; … - 2024
This paper studies the aggregate and distributional effects of raising the top marginal income tax rate in the presence … of their business organization to reduce their tax burden. On the intensive margin, entrepreneurs can shift their income … distortionary effects of higher income taxes at the top but makes them ineffective at lowering inequality. Eliminating tax avoidance …