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This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors.

Taxes --- Income --- United States --- Progressive taxation --- Income distribution --- Income tax --- Tax incidence --- Congresses --- Taxation [Progressive ] --- Taxation, Progressive - United States - Congresses. --- Income tax - United States - Congresses. --- Tax incidence - United States - Congresses. --- Business, Economy and Management --- Economics --- Progressive taxation - United States - Congresses --- Income distribution - United States - Congresses --- Income tax - United States - Congresses --- Tax incidence - United States - Congresses --- Incidence of taxation --- Tax burden --- Tax equity --- Taxation --- Tax shifting --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Tithes --- Wages --- Distribution of income --- Income inequality --- Inequality of income --- Distribution (Economic theory) --- Disposable income --- Graduated taxation --- Proportional taxation --- Taxation, Progressive --- United States of America

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"The most important book on government policy that I've read in a long time." --David Leonhardt, New York Times.

Rich people --- Tax incidence --- Income distribution --- Taxation --- Income tax --- Equality --- 336.204 --- 339.21 --- Affluent people --- High income people --- Rich --- Rich, The --- Wealthy people --- Social classes --- weerslag, invloed, last en verdeling van de belasting --- Ongelijkheid en herverdeling van vermogens en inkomens. Inkomensbeleid --- Economic conditions --- Taxes --- Rich people - Taxation - United States --- Tax incidence - United States --- Income distribution - United States --- Taxation - United States --- Equality - United States

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Tax incidence --- Income tax --- Taxation --- US / United States of America - USA - Verenigde Staten - Etats Unis --- 336.61 --- 336.201 --- 336.204 --- Financieel beleid. --- Fiscaal regime: structuur en evolutie. Fiscale hervorming. --- weerslag, invloed, last en verdeling van de belasting. --- Fiscaal regime: structuur en evolutie. Fiscale hervorming --- weerslag, invloed, last en verdeling van de belasting --- Financieel beleid --- Tax incidence - United States --- Income tax - United States --- Taxation - United States

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Public finance --- United States --- Tax incidence --- Fiscal policy --- Appropriations and expenditures --- 336.2 --- -Tax incidence --- -Incidence of taxation --- Tax burden --- Tax equity --- Taxation --- Tax shifting --- Tax policy --- Economic policy --- Finance, Public --- Belastingsakkoorden. Belastingswezen --- Government policy --- Appropriations and expenditures. --- -Belastingsakkoorden. Belastingswezen --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- -336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Incidence of taxation --- Tax incidence - United States --- Fiscal policy - United States --- United States - Appropriations and expenditures --- United States of America

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Comparative Fiscal Federalism provides a full-scale comparative analysis of the tax jurisprudence of the judicial systems of the European Union (EU) and the United States (US). Judicial review of taxation in the world’s two most economically significant multistate systems has exposed a remarkable divergence. Although there are important differences between the competences of the two tribunals, the fact remains that the European Court of Justice (ECJ) has been much more aggressive in striking down Member State income tax rules than has the US Supreme Court in comparable cases. This book – now in an updated second edition – asks: Why this divergence? And what can the two tribunals learn from each other about adjudicating issues that arise from the interaction of tax regimes in the context of a single market?

Taxation --- Intergovernmental fiscal relations --- Droit fiscal --- Relations fiscales intergouvernementales --- Law and legislation --- Congresses --- Congrès --- Double taxation --- Income tax --- Tax incidence --- Taxing power --- States --- States. --- Court of Justice of the European Communities --- United States. --- Court of Justice of the European Communities. --- Congrès --- Congresses. --- Income tax - Law and legislation - European Union countries - Congresses --- Tax incidence - European Union countries - Congresses --- Double taxation - European Union countries - Congresses --- Tax incidence - United States - States - Congresses --- Taxing power - United States - States - Congresses --- Droit fiscal comparé --- Double imposition --- Discrimination --- Avantages fiscaux --- Impôt sur les revenus --- Non-résidents --- Clause de la nation la plus favorisée