Edoardo Bernucci

Tax fairness: Shifting the tax burden towards the upper end?

Scheve and Stasavage (2016) argue that different fairness norms were historically linked to changes in tax progressivity. Based on this work, we explored three fairness principles underpinning tax rates determination: equality (i.e., the government should treat all citizens equally), ability to pay (i.e., rich individu...