Optimal tax theory has diffculty rationalizing high marginal tax rates at the upper end of the income distribution. In …

fiscal policies that achieve a desired degree of redistribution in society. We find that marginal tax rates on the top 1% of …

In a number of high-income countries over the past few decades there has been a large growth in income inequality and … applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that … an appropriate response to rising inequality is a shift towards a more progressive multi-bracket income tax system, with …

margins for 17 EU countries and the US. Using the same data, inequality aversion is measured as the degree of redistribution …We analyze to which extent social inequality aversion differs across nations when control- ling for actual country … supply elasticities across countries. However, this changes the cross-country ranking in inequality aversion compared to …

), incorporates social occupations in the lab society, and allows for (voluntary) redistribution among subjects. The results show that …, regardless of (non-)random assignment to social jobs and the level of income inequality, individuals in social jobs are only …