Era Dabla-Norris, Ruud de Mooij, 07 August 2018

A key problem in tax research is that quantitative information is often only available for tax rates, not tax bases. This column introduces a new IMF database on tax reforms published, which uses text-mining techniques to infer multiple dimensions of tax reforms enacted in 23 advanced and emerging economies over the last four decades. The database, which covers both direct and indirect taxes, can help address well-known methodological pitfalls in existing tax research and offers opportunities for novel analysis of tax policy.

Fabian Kindermann, Dirk Krueger, 15 November 2014

Optimal tax rates for the rich are a perennial source of controversy. This column argues that high marginal tax rates on the top 1% of earners can make society as a whole better off. Not knowing whether they would ever make it into the top 1%, but understanding it is very unlikely, households especially at younger ages would happily accept a life that is somewhat better most of the time and significantly worse in the rare event they rise to the top 1%.

Casey Mulligan, 31 October 2012

What has happened to marginal tax rates in the US? This column argues that marginal tax rates vary so much among different groups in the US that redistributive taxes have actually damaged and interfered with the incentives and make up of the workforce.

Alberto Alesina, Andrea Ichino, 08 June 2007

Here is “fleshed out” version of the authors’ FT Comment on tax and gender; the Directors’ Cut, if you will.

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