Taxes on high income and wealth are controversial in optimal taxation theory and tax policy. In models that are based … on few estimable parameters, optimal top tax rates hinge on taxpayers' behavioral responses and top income concentration …

Taxes on high income and wealth are controversial in optimal taxation theory and tax policy. In models that are based … on few estimable parameters, optimal top tax rates hinge on taxpayers' behavioral responses and top income concentration …

Taxes on high income and wealth are controversial in optimal taxation theory and tax policy. In models that are based … on few estimable parameters, optimal top tax rates hinge on taxpayers' behavioral responses and top income concentration …

This paper analyzes the distribution and composition of pre-tax national income in Germany since 1992, combining … personal income tax returns, household survey data, and national accounts. Inequality rose from the 1990s to the late 2000s due … incomes across the bottom 90% increased. The top 1% income share, dominated by business income, remained relatively stable …

This paper analyzes the distribution and composition of pre-tax national income in Germany since 1992, combining … personal income tax returns, household survey data, and national accounts. Inequality rose from the 1990s to the late 2000s due … incomes across the bottom 90% increased. The top 1% income share, dominated by business income, remained relatively stable …

the recovery from the sharp recession, "structural" budget deficits of 3 to 4 percent of GDP will remain. What appears to …. Tax hikes are feasible in the field of VAT, energy taxation, local property taxation, as well as for high income and … be required is a well-balanced medium-term strategy on budget consolidation by spending cuts and tax hikes that do not …

the recovery from the sharp recession, "structural" budget deficits of 3 to 4 percent of GDP will remain. What appears to …. Tax hikes are feasible in the field of VAT, energy taxation, local property taxation, as well as for high income and … be required is a well-balanced medium-term strategy on budget consolidation by spending cuts and tax hikes that do not …

the recovery from the sharp recession, "structural" budget deficits of 3 to 4 percent of GDP will remain. What appears to …. Tax hikes are feasible in the field of VAT, energy taxation, local property taxation, as well as for high income and … be required is a well-balanced medium-term strategy on budget consolidation by spending cuts and tax hikes that do not …