13.12.2021 | Florian Fastenrath, Paul Marx, Achim Truger & Helena Vitt | Journal of European Public Policy |

Why is it so difficult to tax the rich? Evidence from German policy makers

Why are rich citizens not taxed more heavily – despite growing inequality (aversion)? The literature offers several explanations, all of which ultimately work through the minds and actions of politicians. Taking Germany as a case, we therefore ask in 25 semi-structured interviews which obstacles left-wing politicians perceive in taxing the rich.

Link: Tandfonline.