Le Wall Street Journal rapporte une étude du Congressional research service qui conclut que les baisses d’impôt pour les plus riches ont accru les inégalités.
Le rapport relève que la fiscalité des plus fortunés a baissé depuis 1945.
The top individual tax rate for high earners has generally declined since World War II, and is at 35% currently, down from 94% in 1945, the report noted. Although capital gains tax rates have been more variable, the current 15% rate is the lowest in more than 65 years. The capital gains rate was 25% before 1965.
Il relève en outre, donc, que les inégalités se sont accrues
What about arguments that “some income inequality is necessary to encourage innovation and entrepreneurship—the possibility of large rewards and high income are incentives to bear the risks?” The researchers note the argument, but say that the most statistically significant link is between income inequality and tax cuts on the rich.
“As the top tax rates are reduced, the share of income accruing to the top of the income distribution increases; that is, income disparities increase,” government researchers said.