"A searing examination of a key driver of American inequality-our tax system. Even as they became fabulously wealthy, the rich have seen their taxes collapse to levels last seen in the 1920s. Meanwhile, working-class Americans have been asked to pay more. The Triumph of Injustice is a forensic...

Bekanntlich sind auf der Welt nur zwei Dinge sicher: der Tod und die Steuern. Allerdings scheint Benjamin Franklins Bonmot nicht für alle zu gelten. Multinationale Grosskonzerne entwickeln immer ausgeklügeltere Methoden, um ihre Gewinne am Fiskus vorbeizuschleusen, Steuerparadiese unterbieten...

Introduction -- Distribution pattern of department income -- Trend of factor income distribution -- Gap of resident income distribution -- Impact of taxation on factor income distribution -- Analysis on progressivity of tax system -- Impact of indirect tax on income distribution of urban and...

Using German income distribution in 2009, this paper studies the redistributive and revenue effects of bracket creep under various inflation scenarios. We develop a tax micro-simulation model for the newly available Panel on Household Finance (PHF) data. The simulation yields an inverted...