One of the most notable examples of U.S. tax exceptionalism is the taxation of U.S. citizens and legal permanent … residents (LPRs) on their worldwide income, regardless of residence. The United States also imposes broad and increasingly … onerous tax and financial reporting obligations on its citizens and LPRs. Worldwide taxation of U.S. expatriates dates to the …

saying that this is not their burden to bear, and that those with the privileged status of race, income, wealth, and … justice?First, we must recognize that tax injustice is economic injustice, which leads directly to income and wealth …

This testimony makes three main points. First, income volatility, especially when it involves income declines, imposes … hardships are most pronounced for middle-and low-income families, whose incomes tend to be more volatile, and who tend to have … less access to low-cost borrowing. Second, currently the income tax system simultaneously helps and hurts families trying …

income distribution. While inherited income is distributed fairly evenly across most of the population, it rises sharply at … economic income. Nevertheless, the relationship between the heir’s financial circumstances and his or her estate tax burden is … unearned income that inheritances represent. We should use that opportunity to reform, not repeal, the estate tax system so …

with ten to forty years of observations from the Panel Survey of Income Dynamics. We find that neither is strongly …

Although theoretical research on optimal capital taxation suggest to incorporate public opinions, the empirical … literature on preferences regarding capital taxation almost exclusively focusses on the emotionally loaded estate tax. This paper … presents a more comprehensive investigation of preferences towards different, tangible instruments of capital taxation beyond …

positive response of labour taxation to changes in the general government debt and interest expenditure-to-GDP ratios. The …This paper investigates the relationship between government debt and labour taxation for a panel of 18 EU countries …