Yonatan Berman on Mythryl: “So we should think carefully about how dividend taxes are designed…”

Happy to see our paper on dividend tax reforms out in Fiscal Studies (@theifs.bsky.social)! On a conceptual note, dividend tax is unusual among widely used taxes: it falls heavily on the top 1% (and barely at all on the bottom 90%), while still having the potential to raise substantial revenue 1/2

VoxEU @ CEPR@voxeu.org

Y Berman & E Klor show that temporary tax holidays may generate substantial short-run revenues but also encourage taxpayers to postpone future distributions if they expect similar relief again. Policymakers should consider how policy shapes tomorrow's expectations. cepr.org/voxeu/column... #EconSky

Post