... the association between corporate tax responsibility and firm value varies based on the presence of a salient social issue—local income inequality. Firms headquartered in areas of average income inequality have a negative relation between effective tax rate (ETR) and firm value, consistent with traditional...

...Jillian R. Adams ABSTRACT 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...

...Nathan C. Goldman; Stephen J. Lusch; Gil Sadka ABSTRACT We examine the relation between progressive tax rates, income inequality, and state income tax collections. We provide evidence that states with more progressive tax rate structures have higher tax collections. We then show an enhanced...