Wealth

The Wealth program investigates the role of taxation in the evolution of national and global wealth concentration, studies the tax-optimization techniques used by high-net-worth individuals, and explores options for more effective taxation at the top of the distribution.

Our research documents patterns in tax progressivity (or the lack thereof) around the world with a focus on the top of the distribution, changes in this progressivity over time, and how various tax policies mitigate and exacerbate tax regressivity.

Our work has been instrumental in highlighting the failure of contemporary tax systems to effectively tax the super-rich, and in offering practical solutions to this problem. A key area of work involves the design of coordinated minimum taxation standards on ultra-high-net-worth individuals.

Program coordinator: Gabriel Zucman