The challenges of taxing the big

over the past three decades the income distribution of various advanced
countries and especially of anglo-Saxon countries has become much more uneven
than in earlier decades. Several theories have been advanced to explain
this change. this paper focuses on the role played by changes that took place
in the “architecture” of the income taxes. the changes were promoted by theoretical
arguments and empirical studies, presented by some leading economists,
that argued that lower income taxes, especially on individuals at the top
of the income distribution, would generate signicant benecial results. the
paper challenges some of these arguments and concludes that the lowering of
tax rates on high incomes was a major reason for increasing income inequality.

Journal: 
37
Authors: 
Vito Tanzi
Attached file: 

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