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Taxing the rich (more)

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  • İrem Güçeri
  • Joel Slemrod

Abstract

This 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?

Suggested Citation

  • İrem Güçeri & Joel Slemrod, 2023. "Taxing the rich (more)," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 399-405.
    • Handle: RePEc:oup:oxford:v:39:y:2023:i:3:p:399-405.
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    File URL: http://hdl.handle.net/10.1093/oxrep/grad033
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    References listed on IDEAS

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    1. Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014. "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 1-32.
    2. Benjamin I & Jason Seawright, 2023. "The wealthy as a barrier to tax reform," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 643-665.
    3. Niels Johannesen, 2023. "The end of bank secrecy: implications for redistribution and optimal taxation," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 565-574.
    4. Thomas Piketty & Emmanuel Saez & Gabriel Zucman, 2023. "Rethinking capital and wealth taxation," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 575-591.
    5. Danny Yagan, 2023. "What is the average federal individual income tax rate on the wealthiest Americans?," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 438-450.
    6. Daniel Shaviro, 2023. "Would an unapportioned US federal wealth tax be constitutional, and what does that mean?," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 630-642.
    7. Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2022. "Behavioral Responses to Wealth Taxes: Evidence from Switzerland," American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 111-150, November.
    8. Lisa De Simone & Bridget Stomberg, 2023. "Has FATCA succeeded in reducing tax evasion through foreign accounts?," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 550-564.
    9. Max Risch, 2023. "Trickle-down revisited," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 39(3), pages 498-512.
    10. Owen Zidar, 2019. "Tax Cuts for Whom? Heterogeneous Effects of Income Tax Changes on Growth and Employment," Journal of Political Economy, University of Chicago Press, vol. 127(3), pages 1437-1472.
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