This paper studies the effects of capital tax reforms on retained earnings, dividend tax revenues, and income inequality in Israel between 2001 and 2020. We analyze two major dividend tax reforms: a permanent rate increase in 2012 and a temporary tax relief in 2017. By combining administrative...

Analysis about the structure and allocation of a phenomenon need micro data - individual data of the affected people. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with anonymized individual data of approximately 30 million...

Democrats and Republicans agree that the U.S. international tax system needs fixing, and the U.S. corporate tax rate is too high. Americans across the ideological spectrum see income inequality as a big problem.Reducing income inequality can allow a reduction in the corporate tax rate and help...

An inquiry into the innate nature of a tax presupposes examination of an intricate web of variables, which on most occasions results into raging debates. For examples, whether a tax on service provider is a tax on service or a professional tax, whether a tax on capital value of assets is same as...

We study the effects of corporate taxes on income inequality. Using state corporate taxes as a setting, we provide evidence that corporate tax cuts lead to increases in income inequality. This result is robust across regression, matching, and synthetic controls approaches, and to controlling for...