Taxing the rich (more)-Reference-Cited by-同舟云学术

Taxing the rich (more)

Published:2023-08-18 Issue:3 Volume:39 Page:399-405
ISSN:0266-903X
Container-title:Oxford Review of Economic Policy
language:en
Short-container-title:

Author:

Güçeri İrem¹,Slemrod Joel²

Affiliation:

1. Blavatnik School of Government, University of Oxford , UK

2. Department of Economics and Stephen M. Ross School of Business, University of Michigan , USA

Abstract

AbstractThis issue of the Oxford Review of Economic Policy addresses whether and how to tax the rich more, drawing on the expertise of 16 author teams, most of whom are economists but also spanning legal scholarship and political science. The papers in this issue ask a range of research and policy questions about the way governments tax the rich. How can we measure the effective tax rates on the incomes and/or wealth of the rich? How do governments tax specific sources of income that the rich earn, and is there need for reform? Who bears the burden of different types of taxes, and do potential gains from reducing the tax burden on the rich ‘trickle down’? How do the rich respond to the taxes imposed on them?

Publisher

Oxford University Press (OUP)

Subject

Management, Monitoring, Policy and Law,Economics and Econometrics

Link

https://academic.oup.com/oxrep/article-pdf/39/3/399/51146426/grad033.pdf

Reference21 articles.

1. ‘How much Tax do the Rich Really Pay? Evidence from the UK’;Advani;Oxford Review of Economic Policy,2023

2. ‘Are Closely Held Firms Tax Shelters?’;Alstadsæter;Tax Policy and the Economy,2014

3. ‘What’s in Your Wallet? The Tax Treatment of Cryptocurrencies’;Baer;Oxford Review of Economic Policy,2023

4. ‘Taxing the Wealthy: The Choice between Wealth and Capital Income Taxation’;Bastani;Oxford Review of Economic Policy,2023

5. ‘What Drives Major Tax Reform? Implications for Taxing the Rich’;Beretta;Oxford Review of Economic Policy,2023