Holmlund, Bertil; Söderström, Martin - Nationalekonomiska Institutionen, Uppsala Universitet - 2007
elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax <p> rate. We offer new evidence on this matter by making use of a large panel of Swedish tax payers over the period 1991-2002. Changes in statutory tax rates as well as discretionary changes in tax...</p>
