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The elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2015
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 …-sufficiency of the ETI, namely tax deductions. Building on a theoretical framework which incorporates deductions in a standard …
Persistent link: https://www.econbiz.de/10010528302
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The elasticity of taxable income and income-shifting : what is "real" and what is not?
Harju, Jarkko; Matikka, Tuomas - 2014
our empirical example we find that income-shifting accounts for over two thirds of the overall elasticity of taxable … burden compared to the standard model in which the overall elasticity defines the welfare loss. However, in addition to …
Persistent link: https://www.econbiz.de/10010383875
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Marginal tax rates and tax-favoured pension savings of the self-employed : evidence from Sweden
Selin, Håkan - 2010
a vital area of economic research. This paper adds to this literature by estimating the tax price elasticity of … elasticity estimate of -0.51 and an income elasticity estimate of 0.13, whereas OLS produces estimates that conflict with …
Persistent link: https://www.econbiz.de/10003969251
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The cost of gender identity norms : evidence from a spouse tax credit
Giommoni, Tommaso; Rubolino, Enrico - 2024
This paper studies the impact of tax incentives on economic behavior within the household. We focus on an Italian tax policy that grants a large tax credit to main earners if their spouses, designated as “dependent spouses” by the tax law, report income below a certain threshold. Combining a...
Persistent link: https://www.econbiz.de/10015052574
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How do taxpayers respond to tax subsidy for long-term savings? : evidence from Thailand's tax return data
Athiphat Muthitacharoen; Trongwut Burong - 2021
This paper uses a panel of personal income tax return data for the population of Thai tax filers to examine how individuals respond to tax subsidy for long-term savings. We utilize the 2013 tax reform that lowered the price subsidy for long-term savings in order to obtain causal identification....
Persistent link: https://www.econbiz.de/10012437871
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Linking tax morale and personal income tax in Spain
Rey del Castillo, Pilar; Villanueva-Garcia, Jaime - 2018
Spain. As an initial step, the method selected to execute the match -imputations using Bayesian Networks- is described. The …
Persistent link: https://www.econbiz.de/10011899059
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Is targeted tax competition less harmful than its remedies?
Janeba, Eckhard; Smart, Michael - 2001
Some governments have recently called for international accords restricting the use of preferential taxes targeted to attract mobile tax bases from abroad. Are such agreements likely to discourage tax competition or conversely cause it to spread? We study a general model of competition for...
Persistent link: https://www.econbiz.de/10011400857
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The corporate elasticity of taxable income : event study evidence from Switzerland
Krapf, Matthias; Staubli, David - 2020
We estimate the corporate elasticity of taxable income. Our analysis draws on panel variation in the decentralized …% results in an increase in aggregate corporate income by about 3.5% over a time span of 4 years. The elasticity is larger in … remote, non-central locations. Firm entry, exit, and mobility only account for a small share of the overall elasticity. …
Persistent link: https://www.econbiz.de/10012318576
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Quantifying optimal growth policy
Grossmann, Volker; Steger, Thomas M.; Trimborn, Timo - 2010
The optimal mix of growth policies is determined within a comprehensive endogenous growth model. The analysis captures important elements of the tax-transfer system and accounts for transitional dynamics. Currently, for calculating corporate taxable income US firms are allowed to deduct...
Persistent link: https://www.econbiz.de/10003977338
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Corporate taxation and corporate governance
Köthenbürger, Marko; Stimmelmayr, Michael - 2009
The effects of corporate taxation on firm behavior have been extensively discussed in the neoclassical model of firm behavior which abstracts from agency problems. As emphasized by the corporate governance literature, corporate investment behavior is however crucially influenced by diverging...
Persistent link: https://www.econbiz.de/10003923146