@inproceedings{201916, author = {Owen Zidar}, title = {Discussion of Top Incomes and Capital Tax Policy}, abstract = {

In this commentary, I begin with six observations about top incomes and taxation. Then, I provide some commentary on the chapter {\textquoteleft}Top income inequality and tax policy{\textquoteright} by Delestre et al. (2022), and I conclude with a brief discussion on the revenue potential of top capital gains taxation.

}, year = {2022}, journal = {IFS Deaton Review of Inequalities}, language = {eng}, }