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?

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对富人征税（更多）

本期《牛津经济政策评论》借鉴了 16 个作者团队的专业知识，讨论是否以及如何对富人征收更多税，其中大多数是经济学家，但也涵盖法律学术和政治学。本期论文提出了一系列有关政府对富人征税方式的研究和政策问题。我们如何衡量富人收入和/或财富的有效税率？政府如何对富人的特定收入来源征税？是否需要改革？谁承担不同类型的税收负担？减轻富人税收负担的​​潜在收益是否会“渗透”？富人如何应对向他们征收的税收？