英文文献：Revisiting Tax on Top Income
英文文献作者：Ayse Imrohoroglu,Cagri S. Kumru,Arm Nakornthab
英文文献摘要：
In this paper, we study optimal income taxation in a model with entrepreneurial activity. We conduct two types of changes in tax policy: changing the overall progressivity of taxes versus changing the tax rate of the richest 1% of the population. We study the implications of these tax policies on welfare, inequality, and government revenues. Our results indicate that increasing the overall progressivity of taxes results in lower wealth inequality and higher welfare relative to increasing the tax rate on the richest 1% of the population.