and Stasavage argue that governments don't tax the rich just because inequality is high or rising--they do it when people … the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to …

for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy … federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries …

The rich, the poor, and the taxes they pay -- Who paid the taxes, 1966-85 -- The personal income tax -- Comprehensive … income tax reform -- Erosion of the individual income tax -- The comprehensive income tax concept -- Tax reform in the United … States -- The family -- Capital gains and losses -- Adjusting for inflation -- Consumption expenditure tax -- Value-added tax …