large public finance literature estimating the elasticity of taxable income and quantifying the efficiency loss from … allocation corresponds to an elasticity of taxable income with respect to the net-of-tax rate in the range 0.15-0.35. …

Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer … composition of their compensation than lower-income individuals. This paper considers the taxable income elasticity when … individuals can shift income across tax bases and thereby defer taxation. We decompose the elasticity of taxable income into a …

this elasticity. The paper then examines this effect in the solution to the optimal income taxation problem when such an …

this elasticity. The paper then examines this effect in the solution to the optimal income taxation problem when such an …

Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer … composition of their compensation than lower-income individuals. This paper considers the taxable income elasticity when … individuals can shift income across tax bases and thereby defer taxation. We decompose the elasticity of taxable income into a …

In this report, we combine theory and empirical estimates for how labor earnings respond to changes in tax rates and …

"This paper critically surveys the large and growing literature estimating the elasticity of taxable income with … assumptions this elasticity can be used as a sufficient statistic for efficiency and optimal tax analysis. We discuss what other … parameters should be estimated when the elasticity is not a sufficient statistic. Second, we discuss conceptually the key issues …

elasticity of taxable income with respect to the net-of-tax rate in the Netherlands. Applying the bunching approach introduced by … precise estimated elasticity of 0.023 at the upper threshold. In line with the literature, we find much larger estimates for …