income tax is found to be largely progressive, with the top quintile paying more than four-fifths of this tax. Uruguay …

A large literature shows that the self-employed underreport their income to tax authorities. In this paper, we quantify … the extent to which the self-employed also systematically underreport their income in U.S. household surveys. We use the … Engel curve describing the relationship between income and expenditures of wage and salary workers to infer the actual …

marginal tax rates on capital income. Martin Feldstein argues that such high tax rates hurt the economy even if saving rates … are not sensitive to rates of return, and examines the various ways in which capital taxes distort other aspects of …