Emmanuel Saez and Gabriel Zucman: The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay

Abstract

"The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay" is a book about taxation and inequality in the United States. It contains some comparisons to other countries and is certainly relevant beyond the US. The book describes how US taxes became less and less progressive, up to the point where the richest of the rich pay a lower fraction of their income in taxes than the middle class. The authors propose a variety of measures to address this, including the introduction of a progressive wealth tax and of an effective minimum corporate income tax.

Keywords: Tax Progressivity, Optimal Taxation, Inequality, Tax Evasion, Tax Avoidance

JEL Classification: H21, H26, H23, D63