“The most important book on government policy that I've read in a long time.”—David
Leonhardt, New York Times Even as they have become fabulously wealthy, the ultra-rich …

This article discusses the challenges and potential policy choices for levying progressive
taxes and taxing the rich in Latin America, a region known for its high-income inequality …

The work aims to conduct a bibliometric and scientometric analysis on the field of research
in taxation. Taxation intends to finance and maintain states, whose purpose is to regulate …

Este artículo analiza la tributación desde una perspectiva de sociología económica y fiscal.
Se argumenta que del mismo modo como la sociología ha explicado la racionalidad de los …

This paper investigates firms' responses to threshold-dependent intensity of tax
enforcement. We use administrative tax return data over the entire population of German …

This paper analyzes the minimum wage as a redistributive tool. Empirically, I find that the
average US state-level minimum wage increase in the 1997-2019 period raised low-skill …

This chapter contributes to the analysis of taxation in order to understand the ways in which
the state is shaped and its capacity to reduce economic concentration of resources. To this …

Desde fines de la década del año 2000, Chile ha experimentado un aumento en la
demanda de derechos sociales lo que se tradujo en una mayor presión fiscal. El Programa …

The systematic literature review analyses and synthesizes research conducted regarding
personal income tax planning within the time period of 2012 to 2022, 30 articles were …