Andrienko, Yuri; Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2014
In a number of high-income countries over the past few decades there has been a large growth in income inequality and … at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper … an appropriate response to rising inequality is a shift towards a more progressive multi-bracket income tax system, with …