elasticity (avoidance) through tax enforcement and tax neutrality across income forms. The optimal top tax rate increases with … strong negative correlation between top tax rates and top 1% income shares since 1960, implying that the overall elasticity …This paper presents a model of optimal labor income taxation where top incomes respond to marginal tax rates through …

In this report, we combine theory and empirical estimates for how labor earnings respond to changes in tax rates and … unearned income. We use lottery winnings to obtain variation in unearned income and tax reforms to obtain variation in the net … Norwegian income tax schedule, we are able to point identify uncompensated and compensated behavioral responses to income taxes …

-seeking preferences justify heavier taxation of income because this serves to internalise the negative externality that the pursuit of … status imposes on others. In a model where status depends on both income and effort, we show that the optimal corrective tax … for. Additionally, we demonstrate how the elasticity of labour supply depends on the parameters of the status production …

, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and … the tax elasticity of reporting income. Examples are provided with less and more productive economies in terms of the tax … elasticity of reported income, the welfare cost of taxation and the tax revenue as a percent of output, with sensitivity analysis …

substitution and income effects of tax reforms. We use a triple-difference estimator that exploits variation from subnational tax … reforms, for which behavioral responses to taxes are identified even in the presence of unobservable shocks to the income … distribution. While high-income taxpayers respond more to tax changes, our results suggest this reflects much more the income or …

elasticity measures are not sufficient statistics and must be adjusted upwards in optimal tax formulas. Finally, we study a …

elasticity measures are not sufficient statistics and must be adjusted upwards in optimal tax formulas. Finally, we study a …

elasticity measures are not sufficient statistics and must be adjusted upwards in optimal tax formulas. Finally, we study a …