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La 4e de couverture indique : "Pour la première fois depuis plus d’un siècle, les milliardaires américains paient moins d’impôts, en proportion de leurs revenus, que chacun des autres groupes sociaux. Écrit par deux économistes qui ont révolutionné l’étude des inégalités, ce livre présente une analyse au scalpel de cette grande transformation. Mêlant récit historique et analyse économique, Emmanuel Saez et Gabriel Zucman analysent les choix (et non-choix) qui ont conduit au triomphe de cette injustice fiscale, de l’exonération progressive des revenus du capital au développement d’une nouvelle industrie de l’évasion fiscale, en passant par l’engrenage de la concurrence fiscale internationale. Avec clarté et concision, ils expliquent comment l’Amérique, qui a été à la pointe du combat pour la justice fiscale pendant la moitié du xxe siècle, a tourné le dos à sa propre tradition. Si l’on veut éviter que l’Europe ne s’enfonce dans la dérive inégalitaire et oligarchique qui a amené Donald Trump au pouvoir, il y a urgence à tirer les leçons de cette histoire. Car même si ce phénomène a été extrême de l’autre côté de l’Atlantique, le déclin de la progressivité fiscale dans un contexte de montée des inégalités n‘est en rien spécifique aux États-Unis, et appelle des solutions globales. Le Triomphe de l’injustice propose une refondation de l’impôt à la fois visionnaire et pragmatique, à même d’apporter des solutions concrètes aux défis inégalitaires contemporains et de réconcilier la mondialisation et la justice économique."
Rich people --- Tax incidence --- Income distribution --- Taxation --- Equality
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"An exposé of racism in the American taxation system from a law professor and expert on tax policy. Dorothy A. Brown became a tax lawyer to get away from race. As a young black girl growing up in the South Bronx, she'd seen how racism limited the lives of her family and neighbors. Her law school classes offered a refreshing contrast: tax law was about numbers, and the only color that mattered was green. But when Brown sat down to prepare tax returns for her parents, she found something strange: James and Dottie Brown, a plumber and a nurse, seemed to be paying an unusually high percentage of their income in taxes. When Brown became a law professor, she set out to understand why. In The Whiteness of Wealth, Brown draws on decades of cross-disciplinary research to show that tax law isn't as color-blind as she'd once believed. She takes us into her adopted city of Atlanta, introducing us to families across the economic spectrum whose stories demonstrate how American tax law rewards the preferences and practices of white people while pushing black people further behind. From attending college to getting married to buying a home, black Americans find themselves at a financial disadvantage compared to their white peers. The results are an ever-increasing wealth gap and more black families shut out of the American dream. Solving the problem will require a wholesale rethinking of America's tax code. But it will also require both black and white Americans to make different choices. This actionable book points the way forward"--
Taxation --- Taxation --- African Americans --- African Americans --- Racism --- Tax incidence --- Fiscal policy --- Law and legislation --- Moral and ethical aspects --- Taxation --- Economic conditions --- Economic aspects
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This paper explores the interplay between concentration of wealth and policies, namely regulation and taxation. The paper exploits variation in exposure to international commodity prices. Using a global panel data set of the net worth of billionaires, the results point to a positive relationship between commodity prices and the concentration of wealth at the top. Regulation especially pertaining to competition is found to limit the effects of commodity price shocks on the concentration of wealth, while taxation has little effect. Moreover, commodity price shocks crowd out non-resource tax revenue, hence limiting the scope for income transfers and redistribution. The results are consistent with the primacy of ex ante interventions over ex post ones for addressing wealth inequality.
Commodities --- Commodity Prices --- Competition --- Development --- Income Transfers --- Inequality --- Macroeconomics and Economic Growth --- Natural Resource Management --- Poverty Reduction --- Public Sector Development --- Redistribution --- Regulation --- Small Business Economics --- Tax Incidence --- Taxation --- Taxation and Subsidies --- Wealth Concentration
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This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand--profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage
Corporations --- Tax shifting --- Taxation --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Shifting of taxation --- Tax incidence --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial
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The rural land use fee and agricultural income tax are major payments for rural landholders in Ethiopia. This paper examines the gender implications of these taxes using tax payment and individual land ownership data from the Ethiopian Socioeconomic Survey 2018/2019. It finds that the rural land use fee and agricultural income tax, which are assessed on the area of landholdings, are regressive. Female-headed- and female adult-only households bear a larger tax burden than male-headed and dual-adult households. Norms limiting women's role in agriculture and gender agricultural productivity gaps are likely to result in lower consumption and accordingly, a higher tax burden for female-headed households than for male-headed households. Reducing the tax rates for smallholders can diminish the gender difference in tax burdens, but the tax continues to be regressive. This highlights the difficulty of area-based land taxes to be vertically equitable.
Agriculture --- Gender --- Gender and Development --- Gender and Economic Policy --- Gender and Poverty --- Gender and Rural Development --- Inequality --- Land Ownership --- Land Use Policy --- Macroeconomics and Economic Growth --- Poverty Reduction --- Regressive Tax --- Rural Land Policies for Poverty Reduction --- Smallholder Farmers --- Tax Incidence --- Taxation --- Taxation and Subsidies
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