Download This PaperThe Trouble with Taxing Those at the Top
AEI Tax Policy Outlook, 2007, No. 2
8 Pages Posted: 23 Feb 2013
Date Written: June 1, 2007
Abstract
Democratic presidential candidates and members of Congress are vying with one another to raise marginal tax rates for high-income earners, particularly the top 1 or 2 percent of taxpayers. A careful review of economic theory and evidence suggests that raising tax rates at the top is an inefficient and undesirable way to generate revenue.
Suggested Citation: Suggested Citation
Viard, Alan D., The Trouble with Taxing Those at the Top (June 1, 2007). AEI Tax Policy Outlook, 2007, No. 2, Available at SSRN: https://ssrn.com/abstract=2221937
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