This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of … other progressivity measures, the paper (i) documents a decline in progressivity over the last decades and (ii) examines the … relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth …

recovery in the 1930s, especially the New Deal. The role of income inequality before and during the Great Depression, however …, has almost never been discussed thoroughly. This paper attempts to answer two questions. Firstly, was inequality perceived … policy design did take seriously the problem of inequality? Using official documents such as transcripts of Roosevelt …

inequality in disposable income and wealth. The key channel for disposable income is the savings redistribution channel, whereby … fluctuations in output and inflation, also tends to stabilize income and wealth inequality. …

progressivity, and on their respective impact on inequality reduction. We show that, in all countries of our sample, the … progressivity of income tax increases as soon as the progressivity of social insurance contributions decreases. This implies that …

remote work, however, rigid adherence to this physical presence rule could intensify the progressivity-limiting dynamics of …, we document the rise of remote work, the status of state-level income tax progressivity as well as its evolution over … time, and the correlation between work from home trends and progressivity. We consider how alternative legal rules for the …

, rigid adherence to this physical presence rule could intensify the progressivity-limiting dynamics of federalism by reducing … work and the status of state-level income tax progressivity as well as its evolution over time. We consider how alternative …. While some sourcing rules may better preserve progressivity in the short term than others, the more fundamental threat to …

inequality. We develop an overlapping generations model in which individuals differ by their life expectancy and in the cost of … skill groups and, second, we derive the level of progressivity that restores an equal treatment of the pension system across …