Phil Magness is a Senior Research Fellow at the American Institute for Economic Research. He is the author of numerous works on economic history, taxation, economic inequality, the history of slavery, and education policy in the United States.
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Articles by Phillip W. Magness
When debating tax policy it is important to use empirical evidence to inform the discussion of what rates the top earners currently pay and what rates we would like them to pay, or if a rate change is even warranted at all.
The primary driver of Saez and Zucman’s claims about the tax rates on the wealthy do not reflect a regressive shift over time. They arise almost entirely out of unconventional and contested adjustments to their previous numbers.