optimal progressivity of earnings taxation and whether capital income should be taxed. We critically discuss the academic … earnings. Second, low-income families should be encouraged to work with earnings subsidies, which should then be phased …-out with high implicit marginal tax rates. Third, capital income should be taxed. We explain why the famous zero marginal tax …

with top one percent pretax income shares increases but not higher economic growth. US CEO "pay for luck" is quantitatively …

We analyze randomized online survey experiments providing interactive, customized information on US income inequality …, the link between top income tax rates and economic growth, and the estate tax. The treatment has large effects on views …

both self-employment income and wage earnings across the 1,461 tax preparers involved in the experiment. Providing …

This paper uses tax return data to analyze bunching at the kink points of the US income tax schedule. We estimate the … compensated elasticity of reported income with respect to (one minus) the marginal tax rate using bunching evidence. We find clear … evidence of bunching around the first kink point of the Earned Income Tax Credit but concentrated solely among the self …

We estimate the impacts of the Earned Income Tax Credit on labor supply using local variation in knowledge about the …-employment income to maximize their EITC refund. This measure varies significantly across areas. We exploit changes in EITC eligibility …

it balances its budget each period or uses deficit spending. …

-linear income taxation in a more general setup, namely when tastes are heterogeneous. This general analysis displays the key …This paper revisits the Atkinson-Stiglitz result on uselessness of commodity taxation in the presence of optimal non … income earners have a relatively higher taste for this commodity or if consumption of this commodity increases with leisure …