Emmanuel Saez on Tax System - Dictionary of Arguments
Saez I XIII
Tax Systems/Saez/Zucman: Taxjusticenow(1) is a simulation website that allows policymakers, activists, and all people—whatever their political stripe, school of thought, or knowledge about economics—to estimate the effect of tax policy changes on the distribution of taxes, the income and wealth of each social group, and the dynamics of inequality. The website allows anyone to assess how modifications of the parameters of the current tax system - as well as bolder reforms - would affect society.
Saez I 195
Where economists can be helpful is not in elevating some supposedly invincible constraints or universal law—which often are invincible and universal in their eyes only—but in making more concrete the multiplicity of possible futures.
Saez I 196
The main effect of the tax system is not to influence the overall growth rate of the economy, but to change the distribution of economic resources—because it changes the disposable income of each social group, but also and more importantly because it affects the incentives to earn income and accumulate wealth. Any serious thinking about taxation must put inequality front and center, even more so in today’s world of rising wealth concentration.
1. https://taxjusticenow.org/#/ (08/21/2020)_____________Explanation of symbols: Roman numerals indicate the source, arabic numerals indicate the page number. The corresponding books are indicated on the right hand side. ((s)…): Comment by the sender of the contribution. Translations: Dictionary of Arguments The note [Author1]Vs[Author2] or [Author]Vs[term] is an addition from the Dictionary of Arguments. If a German edition is specified, the page numbers refer to this edition.