Taxing Income of Top Wealth Holders

Kevin B. Moore, Sarah J. Pack and John Sabelhaus

National Tax Journal, 2016, vol. 69, issue 4, 965-980

Abstract: Increasing wealth concentration in recent decades has generated renewed interest in the ability of the tax system to offset rising inequality. Income tax data show that average effective tax rates have declined relatively more at the very top of the income distribution. However, effective tax rates by taxable income alone do not tell the whole story about the taxation of top wealth holders. In this paper we use the Survey of Consumer Finances (SCF) from 1998 through 2013 to study trends in effective taxation across the entire distribution of families, with a particular focus on the very top of the distribution.

Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:69:y:2016:i:4:p:965-980

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