| 000 -LEADER |
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| fixed length control field |
00989nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210828b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Badel, A., Huggett, M. and Luo, W. |
| 245 ## - TITLE STATEMENT |
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| Title |
Taxing top earners: A human capital perspective |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
The Economic Journal: A journal of the Royal Economic Society |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
130(629), Jul, 2020: p.1200-1225 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
An established view is that the revenue maximising top tax rate for the US is approximately 73%. In contrast, the revenue maximising top tax rate is approximately 49% in our quantitative human capital model. The key reason for the lower top tax rate is the presence of two new forces not captured by the model underlying the established view. These new forces are strengthened by the endogenous response of top earners’ human capital to a change in the top tax rate. – Reproduced
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| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
The Economic Journal: A journal of the Royal Economic Society |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
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| Subject DIP |
TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Articles |
