
Do tax codes hold the key to income inequality and wealth trends?
Income inequality is exceedingly difficult to measure over time or to make cross-country comparisons with, but could taxation hold some of the answers?
Martin Jacob is Professor of Accounting and Control at IESE Business School and a member of the Scientific Advisory Board of the German Ministry of Finance. His research focuses on the economic effects of taxation on business decisions. His work has been published in leading international journals, including the Journal of Financial Economics, the Journal of Accounting Research, the Review of Financial Studies, The Accounting Review, the Journal of Accounting and Economics and Management Science. He has been an editor of The Accounting Review since 2023.