Discussion of top incomes and tax policy

Author:

Zidar Owen1

Affiliation:

1. Princeton University Economics Department, , 253A Louis A. Simpson International Building, 08544 Princeton, New Jersey, USA

Abstract

Abstract This commentary begins with six general observations about top incomes and taxation. Then, it provides some commentary on the article ‘Top income inequality and tax policy’ by Delestre et al. (2024), and concludes with a brief discussion on the revenue potential of top capital gains taxation.

Funder

NSF

Nuffield Foundation

Publisher

Oxford University Press (OUP)

Reference23 articles.

1. The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates;Agersnap;American Economic Review: Insights,2021

2. Capital Gains Taxation and Tax Reform;Auerbach;National Tax Journal,1989

3. Who Becomes an Inventor in America? The Importance of Exposure to Innovation;Bell;Quarterly Journal of Economics,2019

4. Real-Time Inequality

5. Measuring Income and Wealth at the Top Using Administrative and Survey Data;Bricker;Brookings Papers on Economic Activity,2016

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