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Tax reforms and top incomes

Authors

Publication date

13 Apr 2017

Summary

The link between tax progressivity and the income distribution is the subject of intense debate. This column presents new evidence from tax reforms during the 1980s and 1990s to examine how reduced progressivity affects top income shares. Reduced progressivity boosted top incomes, particularly for those in the top 0.1% of earners. Income tax changes are therefore a plausible candidate for explaining the recent surge in income inequality.

Source

Voxeu.org

Links

https://voxeu.org/article/tax-reforms-and-top-incomes

Related publications

1. Tax progressivity and top incomes: evidence from tax reforms

   Enrico Rubolino and Daniel Waldenström

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2. Tax progressivity and top incomes: evidence from tax reforms

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