Holmlund, Bertil; Söderström, Martin - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007
Recent research on the behavioral effects of income taxes has to a large extent focused onthe elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus themarginal tax rate. We offer new evidence on this matter by making use of a large panel ofSwedish tax payers over the...