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Top Rate of Income Tax

Author

Listed:
  • Alan Manning

Abstract

The main political parties disagree about the appropriate rate of income Tax on the highest incomes. This note lays out the economic principles surrounding the top rate of income tax and considers the evidence that high earners respond to higher tax rates by working less or by taking steps to avoid tax. The evidence suggests that increased avoidance rather than reduced labour supply is the biggest problem when raising tax rates on the rich.

Suggested Citation

  • Alan Manning, 2015. "Top Rate of Income Tax," CEP Election Analysis Papers 029, Centre for Economic Performance, LSE.
  • Handle: RePEc:cep:cepeap:029
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    File URL: https://cep.lse.ac.uk/pubs/download/ea029.pdf
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    Cited by:

    1. Morten Nyborg Støstad & Frank Cowell, 2021. "Inequality as an Externality: Consequences for Tax Design," PSE Working Papers halshs-03495989, HAL.

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    Keywords

    Top rate of income tax;

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