Whether you believe inheritance tax helps fight inequality or is an unfair additional tax on the wealthy, it accounts for just 0.5 per cent of total tax revenues across the countries that levy it. But as the FT’s Stefan Wagstyl reports,...

It’s no secret that wealth inequality has grown, both in the US and abroad over the past several decades (after moderating somewhat in the post-WWII era). What has been particularly notable about the work of Emmanuel Saez,...

Every year, we grumble about taxation. We know the American revolution had at least a bit to do with taxes on tea. We even think of taxes as inevitable as death! Where do taxes come from?