We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of … significant and relatively large point estimate of the average tax base elasticity, which implies that a reduction of the … also find some statistically weak evidence for the hypothesis that the tax base elasticity is higher for corporations that …

uncompensated interest rate elasticity for savings, in line with the literature, to around zero. Accordingly, any policy …. -- Consumption-savings decision ; interest rate elasticity of savings ; income uncertainty …

In this paper a new method to estimate the equivalence scale elasticity using individual panel data on income … respondents to be controlled. The approach gives straightforward evidence: Obviously there is an optimal elasticity at which …

provide a new estimate for the deduction elasticity. In sum, our results suggest that distinguishing between earnings and …