Optimal Taxation, Inequality and Top Incomes

Research, Preprint OPEN
Andrienko, Yuri; Apps, Patricia; Rees, Ray;
(2014)
  • Publisher: Institute for the Study of Labor (IZA) Bonn
  • Subject: D63 | D31 | Optimal taxation, income distribution, top incomes, inequality | H21 | top incomes | H24 | income distribution | optimal taxation | inequality
    • jel: jel:D31 | jel:D63 | jel:H21 | jel:H24
      ddc: ddc:330

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 piece... View more
  • References (12)
    12 references, page 1 of 2

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    [8] Dahlby, B., 2008. The marginal cost of public funds. Cambridge, Mass: MIT Press.

    [9] Mirrlees, J., S. Adam, T. Besley, R. Blundell, S. Bond, R. Chote, M. Gammie, P. Johnson, G. Myles and J. Poterba, (2011). Tax by design. Oxford, UK: Oxford University Press.

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    [12] Piketty T., and E. Saez, 2003. Income Inequality in the United States, 1913-1998. Quarterly Journal of Economics, 118 (1), 1-39.

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