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Wu, C. (2021). More unequal income but less progressive taxation. Journal of Monetary Economics, 117, 949-968. https://doi.org/10.1016/j.jmoneco.2020.07.005 Business Systems Research | Vol. 14 No. 1 |2023 About the author doc. Ing. Michal Krajňák, PhD, MBA, LL.M. is an Associate Professor at the Faculty of Economics, VSB-Technical University of Ostrava, Department of Accounting and Taxes. Nowadays, he is guarantee the study program Accounting and Taxes. His main research interest is the personal income tax. He actively participated in a few research projects for taxation and accounting topics. Michal Krajňák cooperates with Moravian College University Olomouc and Tomas Bata University in Zlin. The author can be contacted at michal.krajnak@vsb.cz