This paper studies the aggregate and distributional effects of raising the top marginal
income tax rate in the presence of tax avoidance. To this end, we develop a quantitative …

I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax
revenue in Spain. To this end, I develop a theory of entrepreneurship that mimics key facts …

In recent decades, income and wealth inequality have become increasingly prominent
issues in many developed countries, with the United States experiencing particularly …

This paper shows that high top marginal income tax rates generate large aggregate output
and productivity losses. These losses arise because taxes distort the investment decisions of …