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, https://ifs.org.uk/inequality/discussion-of-top-incomes-and-tax-policy