The last 50 years has seen a dramatic decline in taxes on the rich across the advanced
democracies. There is still fervent debate in both political and academic circles, however …

As the primary source sector of carbon emissions, the power industry's green innovation is
an indispensable component of China's low-carbon transformation. This paper took China's …

Macroeconomics in Context lays out the principles of macroeconomics in a manner that is
thorough, up to date, and relevant to students. Like its counterpart, Microeconomics in …

We study the effects of corporate taxes on income inequality. Using state corporate taxes as
a setting, we provide evidence that corporate tax cuts lead to increases in income inequality …

Wealth taxes are increasingly being considered as an option in policy and academic circles
to collect additional revenue and address inequality. One objection that is often raised …

The study of economics should not be highly abstract, but closely related to real-world
events. Principles of Economics in Context addresses this challenge, laying out the …

Drawing on panel variation across Swiss municipalities and cantons, we show that the
elasticity of corporate taxable income is large in remote, non-central locations and …

Purpose The purpose of this paper is to estimate tax evasion and its impact on progressivity,
redistribution and the measurement of inequality, using microdata from the Spanish income …

Economic literature offers several distinct explanations for the raising income inequality
observed in several countries. In the debate about the causes of inequality a growing strand …

In contexts with weak enforcement, the threat of tax evasion may constrain policy makers'
power to set tax policies optimally. This paper studies whether stricter tax enforcement …