@article{203501, keywords = {tax; top incomes; measurement}, author = {Owen Zidar}, title = {Discussion of top incomes and tax policy}, abstract = {

This commentary begins with six general observations about top incomes and taxation. Then, it provides some commentary on the article {\textquoteleft}Top income inequality and tax policy{\textquoteright} by Delestre et al. (2024), and concludes with a brief discussion on the revenue potential of top capital gains taxation.

}, year = {2024}, journal = {Oxford Open Economics}, volume = {3}, pages = {i1133-i1138}, month = {07/2024}, }