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• W3123225802 abstract "Abstract An established view is that the revenue maximising top tax rate for the US is approximately 73%. In contrast, the revenue maximising top tax rate is approximately 49% in our quantitative human capital model. The key reason for the lower top tax rate is the presence of two new forces not captured by the model underlying the established view. These new forces are strengthened by the endogenous response of top earners’ human capital to a change in the top tax rate." @default.
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• W3123225802 date "2020-02-20" @default.
• W3123225802 modified "2023-10-18" @default.
• W3123225802 title "Taxing Top Earners: a Human Capital Perspective" @default.
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• W3123225802 doi "https://doi.org/10.1093/ej/ueaa021" @default.
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