This paper examines the development of tax regimes across the OECD countries in the latter part of the 20th century. It pays particular attention to taxes on labor income. A number of results emerge from this examination. First, not only do taxes on labor income represent a major drain on...

This paper analyzes the evolution of inequality and its determinants across different forms of income. A number of results emerge from this effort. First, OECD countries have been and continue to be much more diverse in their distributions of earnings and disposable income than they are in their...