This paper reviews recent developments in the theory and practice of optimal capital
taxation. We emphasize three main rationales for capital taxation. First, the frontier between …

We review demographic and sociological literature on family dynamics in Latin America and
the Caribbean (LAC) and systematize major trends in union formation and fertility in recent …

This paper studies inequality in America through the lens of distributional macroeconomic
accounts—comprehensive distributions of the aggregate amount of income and wealth …

In this paper, we mobilize newly available historical series from the World Inequality
Database to construct world income distribution estimates from 1820 to 2020. We find that …

Using 40 countries' subnational data, we estimate age-specific mortality-temperature
relationships and extrapolate them to countries without data today and into a future with …

This article estimates the evolution of income inequality in Africa from 1990 to 2019 by
combining surveys, tax data, and national accounts. Inequality in Africa is very high: the …

We define generalized Pareto curves as the curve of inverted Pareto coefficients b (p),
where b (p) is the ratio between average income above rank p and the p‐th quantile Q …

Exploiting a new global macro-historical database of effective tax rates, we uncover an
intriguing pro-tax-capacity effect of international trade. While effective capital tax rates have …

We construct series of posttax income for France over the 1900–2018 period and compare
them with US series. We quantify the extent of redistribution—the reduction from pretax to …

This Appendix has three main purposes: to provide all relevant details on the data sources
and methods we use in this research, to provide complete data series on income inequality …