This commentary reflects on the recommendations of the Mirrlees Review on tax reform with a special focus on capital … contrasts with alternative tax reform proposals recommending a positive but low and flat tax rate on personal capital income. It …

This paper presents the case for tax progressivity based on recent results in optimal tax theory. We consider the … optimal progressivity of earnings taxation and whether capital income should be taxed. We critically discuss the academic …-out with high implicit marginal tax rates. Third, capital income should be taxed. We explain why the famous zero marginal tax …