bracketed in the interval [0.05, 0.80], with the (un-weighted) mean elasticity across the various methods ranging from 0.26 to 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 … transactions, again consistently with the theory. We provide an estimate of the elasticity of the VAT tax base in the range of 0 …

,638 individuals over 6 years totalling 69,122 observations. The estimated wage elasticity after controlling for individual …

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 …

elasticity of height, the height elasticity of construction cost, and the elasticity of substitution between land and capital for … tall buildings. In line with improvements in construction technology, the land price elasticity of height increased … substantially over time, rationalizing a trend to ever taller buildings. The land price elasticity of height is larger for …

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