In this discussion of “The Inherent Conflict Between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions” (Goldman, Lusch, and Sadka 2022), I first provide context in which to better understand the article’s findings and contribution. I then discuss endogeneity and the generalizability of the article’s findings. I conclude with suggestions for future research.

Data Availability: Data are available from the public sources cited in the text.

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