Arbeitspapier
Taxation and the superrich
This paper addresses the modern optimal tax progressivity literature, which clarifies the key role of the behavioral response to taxation and accounts for the incomes of the superrich being qualitatively different than others. Some may be "superstars", for whom small differences in talent are magnified into much larger earnings differences, while others may work in winner-take-all markets, such that their effort to climb the ladder of success reduces the returns to others. We stress that pivotal tax-rate elasticities are not structural parameters, and will be smaller the broader and less plastic is the tax base and the more effective is the enforcement of tax evasion. For this reason, normative analysis of tax rates should be accompanied by attention to the tax base, with a special focus on capital gains, which comprise a large fraction of the taxable income of the superrich.
- Sprache
-
Englisch
- Erschienen in
-
Series: Working Paper ; No. 337
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Tax Evasion and Avoidance
- Thema
-
superrich
tax systems
superstars
winner-take-all markets
plasticity of taxable income
wealth taxes
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Scheuer, Florian
Slemrod, Joel
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Zurich, Department of Economics
- (wo)
-
Zurich
- (wann)
-
2019
- DOI
-
doi:10.5167/uzh-174876
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Scheuer, Florian
- Slemrod, Joel
- University of Zurich, Department of Economics
Entstanden
- 2019
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