Taxing the rich (more)
本期刊汇集16位专家（主要是经济学家，也包括法律和政治学者），探讨是否以及如何对富人征收更多税，涉及有效税率衡量、收入来源征税、税负归宿和富人行为反应等问题。
Abstract This issue of the Oxford Review of Economic Policy addresses whether and how to tax the rich more, drawing on the expertise of 16 author teams, most of whom are economists but also spanning legal scholarship and political science. The papers in this issue ask a range of research and policy questions about the way governments tax the rich. How can we measure the effective tax rates on the incomes and/or wealth of the rich? How do governments tax specific sources of income that the rich earn, and is there need for reform? Who bears the burden of different types of taxes, and do potential gains from reducing the tax burden on the rich ‘trickle down’? How do the rich respond to the taxes imposed on them?