research product . Other ORP type . 2021

Tax Reforms and Political Feasibility

Bierbrauer, Felix; Boyer, Pierre,; Lonsdale, Andrew; Peichl, Andreas;
  • Published: 01 Sep 2021
  • Publisher: HAL CCSD
  • Country: France
IPP PolicyBriefs n 74; Questions linked to the design and implementation of redistributive tax policies have occupied a growing position on the public agenda over recent years. Moreover, the fiscal pressures brought upon by the current coronavirus crisis will ensure that these issues maintain considerable political significance for years to come. In light of this importance, we present novel research on reforms of income tax systems. Our approach shows that tax reforms wherein the changes in individual tax burdens are larger for taxpayers with higher incomes are of particular interest. We denote such reforms as “monotonic” and show that, under this condition, it...
free text keywords: [SHS.ECO]Humanities and Social Sciences/Economics and Finance
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