Taxation and the superrich by Florian Scheuer and Joel Slemrod published by NBER indicated by Alvaro Manoel (8/2019). “This paper addresses the modern optimal tax progressivity literature, which clarifies the key role of the behavioral response to taxation and…
A cross-country examination of tax systems changes: new evidence from a novel database by Laura Kawano and Joel Slemrod published by IMF (4/2018). “The reliability of empirical analyses of the consequences of tax system changes depends in part on the…