...Jillian R. Adams ABSTRACT In this discussion of “The Inherent Conflict Between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions” by Nathan C. Goldman, Stephen J. Lusch, and Gil Sadka, I first provide context in which to better understand the article’s findings...

... relation for states that enacted more stringent COVID-19 restrictions, which increased income inequality. Finally, we find that restrictions were more severe in states with more progressive tax rates. Our evidence sheds light on the inherent conflict between progressive tax structures and income inequality...