Taxation and the Superrich

IF 6.8 2区经济学 Q1 ECONOMICS

Annual Review of Economics Pub Date : 2020-08-02 DOI:10.1146/annurev-economics-081919-115106

Florian Scheuer, Joel Slemrod

引用次数: 0

Abstract

This article addresses the modern optimal tax progressivity literature, which clarifies the key role of the behavioral response to taxation and accounts for the incomes of the superrich being quali...

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税收和超级富豪

本文阐述了现代最优税收累进性文献，阐明了对税收的行为反应的关键作用，并解释了超级富豪的收入质量。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Annual Review of Economics ECONOMICS-

CiteScore

9.70

自引率

3.60%

发文量

期刊介绍： The Annual Review of Economics covers significant developments in the field of economics, including macroeconomics and money; microeconomics, including economic psychology; international economics; public finance; health economics; education; economic growth and technological change; economic development; social economics, including culture, institutions, social interaction, and networks; game theory, political economy, and social choice; and more.