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Even as they became fabulously wealthy, the rich have seen their taxes collapse to levels last seen in the 1920s. Meanwhile, the working-class has been asked to pay more. The Triumph of Injustice is a forensic investigation into this dramatic transformation. In crystalline prose, Emmanuel Saez and Gabriel Zucman dissect the deliberate choices and the sins of indecision that have fuelled the trend: the gradual exemption of capital owners; the surge of a new tax-avoidance industry; and most critically, tax competition between nations.
They argue it is not too late to change course. Instead of competition, we could choose co-operation, finding ways to create a tax regime that serves universal, democratic ends. The Triumph of Injustice offers a visionary and practical reinvention of taxes for that globalised world.
Emmanuel Saez is professor of economics and director of the Center for Equitable Growth at the University of California, Berkeley. His research focuses on tax policy and inequality from both theoretical and empirical perspectives. With Thomas Piketty, he has constructed long-run historical series of income inequality in the United States that have been widely discussed in public debate. He received his PhD in economics from MIT in 1999. He was awarded the John Bates Clark Medal of the American Economic Association in 2009 and a MacArthur Fellowship in 2010.