"A searing examination of a key driver of American inequality-our tax system. Even as they became fabulously wealthy, the rich have seen their taxes collapse to levels last seen in the 1920s. Meanwhile, working-class Americans have been asked to pay more. The Triumph of Injustice is a forensic...

Bekanntlich sind auf der Welt nur zwei Dinge sicher: der Tod und die Steuern. Allerdings scheint Benjamin Franklins Bonmot nicht für alle zu gelten. Multinationale Grosskonzerne entwickeln immer ausgeklügeltere Methoden, um ihre Gewinne am Fiskus vorbeizuschleusen, Steuerparadiese unterbieten...

This paper surveys possible motivations for having a net wealth tax. After giving a short overview over the state of wealth taxation in OECD countries, we discuss both popular arguments for such a tax, as well as economic arguments. It is argued that classical normative principles of taxation...

"The authors examine the distributional implications of selective compliance in sample surveys, whereby households with different incomes are not equally likely to participate. They discuss poverty and inequality measurement implications for monotonically decreasing and inverted-U...