Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continu

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d

Using income surveys and various political-economic data, this book shows that income inequality is fundamental to the dynamics of US politics.

This paper begins with a survey of the literature on the political economy approaches to labor income taxation. We focus on recent progress made by examining in