the income tax, assigning it a role as a redistributional backstop mechanism. However, when measured against annual income … income. We argue that instead of using yearly income, one should measure wealth tax burdens with respect to individual … lifetime income in family dynasties. Using rich Norwegian administrative data, we describe how a lifetime-dynastic income …

We incorporate the division of income between capital and labor into analysis on the relationship between inequality … and growth. Using historical data, we document that changes in the top 1 % income shares are positively associated with … subsequent growth of per capita GDP when the capital share of income is low, whereas under high capital share, the association is …

of income and wealth inequality. The key findings of this study reveal that as economic inequality increases …, particularly in the context of income disparities, the size of fiscal multipliers also rises. This insight is particularly …

Is the Spanish economy positioned at its optimal progressivity level in personal income tax? This article quantifies … wealth and income inequality at the cost of negative effects on capital, labor, and output. Finally, these theoretical … results are evaluated using tax microdata and describe a current scenario where the income-top households typically face …

reforms on income and wealth inequality in post-socialist countries, employing a variant of the difference …-in-differences method. Our analysis covers a panel of countries from 1994 to 2015, assessing changes in top, middle, and bottom income and … wealth shares. Our findings show that flat tax reforms have significantly increased income inequality, with top income shares …

using the data from the inheritance and gift tax statistics for Germany. A revenue shift from income to inheritance tax …