This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last decades: globalization and the related t

This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last decades: globalization and the related t

This paper critically surveys the large and growing literature estimating the elasticity of taxable income with respect to marginal tax rates (ETI) using tax re

This timely book analyses the elasticity of taxable income, a central concept in public finance with a rapidly growing wealth of literature. Combining original

This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last decades: globalization and the related t