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University of Miami Law School

University of Miami Law Review

Tax Law

Income tax

Publication Year

Articles 1 - 4 of 4

Full-Text Articles in Law

The Mapmaker’S Dilemma In Evaluating High-End Inequality, Daniel Shaviro Nov 2016

The Mapmaker’S Dilemma In Evaluating High-End Inequality, Daniel Shaviro

University of Miami Law Review

The last thirty years have witnessed rising income and wealth concentration among the top 0.1% of the population, leading to intense political debate regarding how, if at all, policymakers should respond. Often, this debate emphasizes the tools of public economics, and in particular optimal income taxation. However, while these tools can help us in evaluating the issues raised by high-end inequality, their extreme reductionism—which, in other settings, often offers significant analytic payoffs—here proves to have serious drawbacks. This Article addresses what we do and don’t learn from the optimal income tax literature regarding high-end inequality, and what other inputs might …


Comment On Shay And Summers: Selected International Aspects Of Fundamental Tax Reform Proposals, Reuven S. Avi-Yonah Jul 1997

Comment On Shay And Summers: Selected International Aspects Of Fundamental Tax Reform Proposals, Reuven S. Avi-Yonah

University of Miami Law Review

No abstract provided.


Selected International Aspects Of Fundamental Tax Reform Proposals, Stephen E. Shay, Victoria P. Summers Jul 1997

Selected International Aspects Of Fundamental Tax Reform Proposals, Stephen E. Shay, Victoria P. Summers

University of Miami Law Review

No abstract provided.


Comment: What's On Second?, George Mundstock Jul 1997

Comment: What's On Second?, George Mundstock

University of Miami Law Review

No abstract provided.