can get an estimate of the taxable income elasticity from the bunching pattern around a kink point. The bunching estimator … cannot identify the taxable income elasticity when the functional form of the distribution of preference heterogeneity is … any taxable income elasticity if the distribution of heterogeneity is unrestricted. If one is willing to assume …

inverse-elasticity rule. We also verify the necessary and sufficient condition for the optimal solution to exhibit uniform …

transactions, again consistently with the theory. We provide an estimate of the elasticity of the VAT tax base in the range of 0 …) develops a formula for estimating the elasticity of value-added with respect to the statutory tax. We show that the marginal … excess burden of the tax on suppliers is measured by this elasticity, extending Feldstein's analysis of the elasticity of …

Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statistic for the welfare … indicate an overall ETI between 0.35 and 0.68 and an elasticity of deductions with respect to the net-of-tax rate between -0 …