Search Results - subject:"Marginal tax Rate"

The Effect of Marginal Tax Rates on Income : a Panel Study of 'Bracket Creep'

Saez, Emmanuel - 2021

This paper uses a panel of individual tax returns and the `bracket creep' as source of tax rate variation to construct instrumental variables estimates of the sensitivity of income to changes in tax rates. From 1979 to 1981, the US income tax schedule was fixed in nominal terms while inflation...

Persistent link: https://www.econbiz.de/10013246650

Estimating Income Responses to Tax Changes : A Dynamic Panel Data Approach

Holmlund, Bertil; Söderström, Martin - 2021

income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by … estimates to simulate the fiscal consequences of a tax reform that reduces the top marginal tax rate by five percentage points …

Persistent link: https://www.econbiz.de/10013316814

A Backward Looking Measure of the Effective Marginal Tax Burden on Investment

Fuest, Clemens; Becker, Johannes - 2021

Forward looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) are …

Persistent link: https://www.econbiz.de/10013318850

How would a permanently Refundable Child and Dependent Care Credit affect eligibility, benefits, and incentives?

Pepin, Gabrielle - 2021

The federal Child and Dependent Care Credit (CDCC) subsidizes child care costs for working families. Before 2021, the CDCC was nonrefundable, so only families with positive tax liability after other deductions benefited. I estimate how CDCC eligibility, benefits, and marginal tax rates would...

Persistent link: https://www.econbiz.de/10012498268

Taxpayer responsiveness to taxation : evidence from bunching at kink points of the South African income tax schedule

Bell, Neryvia Pillay - 2021

Persistent link: https://www.econbiz.de/10012488606

Average Marginal Tax Rates from Social Security and the Individual Income Tax

Barro, Robert J.; Sahasakul, Chaipat - 2021

We extend previous estimates of the average marginal tax rate from the federal individual income tax to include social … on the average marginal tax rate is below .02 until 1966, but than rises to .03 in 1968, .04 in 1973, .05 in 1974,and .06 … in 1979. Thus, since 1965, the overall average marginal tax rate rises more rapidly than that from the income tax alone …

Persistent link: https://www.econbiz.de/10013231237

Marginal Tax Changes with Risky Investment

Macnamara, Patrick; Pidkuyko, Myroslav; Rossi, Raffaele - 2021

Using an estimated life-cycle model, we quantify the role of heterogeneity in wealth returns for the response of income to marginal tax changes. In our economy, agents who are sufficiently productive can obtain higher returns by choosing to be entrepreneurs. Return heterogeneity amplifies the...

Persistent link: https://www.econbiz.de/10013229511

How much do the tax benefits of debt add to firm value? : evidence from Spanish listed firms

Clemente-Almendros, José A.; Sogorb-Mira, Francisco - In: Revista de economía aplicada : REA 25 (2017) 74, pp. 105-129

Persistent link: https://www.econbiz.de/10012261761

The impact of taxes on income mobility

Alloza, Mario - 2017

Persistent link: https://www.econbiz.de/10011784397

The optimal earnings test and retirement behavior

Okada, Masayuki - In: International tax and public finance 30 (2023) 4, pp. 1036-1068

Persistent link: https://www.econbiz.de/10014335022