🚨New WP🚨 We study DIT across 20 countries (1980–2019). DIT adoption increases the top 10% share by 0.67 pp & the top 1% by 0.50 pp. Efficiency gains come at an equity cost. W/ M. Ceraolo & F. Rios-Avila.
ifo.de/en/cesifo/publications/2026/working-paper/dual-income-taxation-and-top-income-shares
