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In his paper ‘Globalisation, taxation and inequality’ in this issue, Gabriel Zucman argues that the current tax system is not appropriate for our times. In particular, the system heavily taxes labour and consumption and largely exempts capital and capital income from taxation. This tax structure is at odds with rising inequality and the high capital share of income for the rich.
Authors

Research Fellow University College London
Anne is the research fellow at IFS and an honorary faculty member at UCL. Her work focuses on tax policy in lower-income countries.

Associate Director
David is Head of Devolved and Local Government Finance. He also works on tax in developing countries as part of our TaxDev centre.
Journal article details
- DOI
- 10.1111/1475-5890.12342
- Publisher
- Wiley
- ISSN
- 0143-5671
- Issue
- Volume 44, Issue 3, September 2023, pages 1-5
Suggested citation
Brockmeyer, A. and Phillips, D. (2023), 'Tax equity around the world: a discussion', Fiscal Studies, 44(3), 1–5, https://doi.org/10.1111/1475-5890.12342
Grant
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