Arbeitspapier
Optimal Taxation, Inequality and Top Incomes
In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to the issue of the taxation of top incomes. Our results suggest that an appropriate response to rising inequality is a shift towards a more progressive multi-bracket income tax system, with a more differentiated structure of rates in the top percentiles.
- Language
-
Englisch
- Bibliographic citation
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Series: IZA Discussion Papers ; No. 8275
- Classification
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Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Personal Income, Wealth, and Their Distributions
Equity, Justice, Inequality, and Other Normative Criteria and Measurement
- Subject
-
optimal taxation
income distribution
top incomes
inequality
- Event
-
Geistige Schöpfung
- (who)
-
Andrienko, Yuri
Apps, Patricia
Rees, Ray
- Event
-
Veröffentlichung
- (who)
-
Institute for the Study of Labor (IZA)
- (where)
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Bonn
- (when)
-
2014
- Handle
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Andrienko, Yuri
- Apps, Patricia
- Rees, Ray
- Institute for the Study of Labor (IZA)
Time of origin
- 2014
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