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7 April 2022

Discussion of top incomes and tax policy

In this commentary, I begin with six observations about top incomes and taxation. Then, I provide some commentary on the chapter ‘Top income inequality and tax policy’ by Delestre et al. (2022), and I conclude with a brief discussion on the revenue potential of top capital gains taxation.

Cite this as:

Zidar, O. (2022), ‘Discussion of top incomes and capital tax policy’, IFS Deaton Review of Inequalities,