| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w30018 |
| 来源ID | Working Paper 30018 |
| Top Income Inequality and Tax Policy | |
| Isaac Delestre; Wojciech Kopczuk; Helen Miller; Kate Smith | |
| 发表日期 | 2022-05-09 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | The share of pre-tax income flowing to the top of the UK income distribution increased continually and substantially in the three decades leading up to the financial crisis, but has changed little since 2013. Using microdata sampled from UK tax records, we describe the nature of top incomes in the UK and how they are taxed. We show that wage income is the dominant source of pre-tax income, even for highest-income 0.1% of UK adults. But, ‘active’ business income – derived from self-employment or closely-held incorporated businesses – is considerably more important for the top 1% than for those with lower incomes. High-income wage earners work disproportionately in financial services. The high-income self-employed are predominately working in partnerships in professions such as accountancy and legal services. Overall, UK income taxes are progressive: average tax rates rise with income. Taxes on top incomes have been increased since 2010, with the result that the post-tax share of income flowing to the top has fallen. But average tax rates vary significantly within the top and depend on how income is received. Incomes from business ownership and investment are taxed at lower rates than employment income. We discuss options for reforming the taxation of top incomes. |
| 主题 | Microeconomics ; Market Structure and Distribution ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w30018 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/587691 |
| 推荐引用方式 GB/T 7714 | Isaac Delestre,Wojciech Kopczuk,Helen Miller,et al. Top Income Inequality and Tax Policy. 2022. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w30018.pdf（822KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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