Actualités
Wealth and Property Taxation in the United States
We study the history and geography of wealth accumulation in the US, using newly collected historical property tax records since the early 1800s. The US
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Uncovering the Dynamics of the Wealth Distribution
This paper introduces a new way of decomposing the evolution of the wealth distribution using a simple continuous time stochastic model, which separates the
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Climate inequality report 2023, Fair taxes for a sustainable future in the global South
The climate crisis has begun to disrupt human societies by severely affecting the very foundations of human livelihood and social organisation. Climate impacts are
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Do the Wealthy Underreport their Income? Using General Election Filings to Study the Income-Wealth Relationship in India
The income reporting behaviour of different wealth groups is a critical public finance issue that has remained under-researched in the Indian and international contexts.
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Household Wealth and its distribution in the Netherlands, 1854-2019
We analyze the evolution of aggregate household wealth, its composition, and top wealth shares since the mid-19th century for the Netherlands, a country which
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Rethinking Capital and Wealth Taxation
This paper reviews recent developments in the theory and practice of optimal capital taxation. We emphasize three main rationales for capital taxation. First, the frontier
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Top Wealth in America: A Reexamination
Recent estimates of US top wealth shares obtained by capitalizing income tax returns (Saez and Zucman, 2020; Smith, Zidar and Zwick, 2022) are close
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Distributional National Accounts for Australia, 1991-2018
We produce estimates of the full distribution of all national income in Australia for the period 1991 to 2018, by combining household survey with
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Distributional National Accounts of Taiwan, 1991-2017
We construct the pre-tax Distributional National Accounts (DINA) of Taiwan from 1981 to 2017 using survey data. Our DINA individual income series demonstrates a
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