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Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors

Creedy, John; Gemmell, Norman - In: International tax and public finance 20 (2013) 6, pp. 974-991

Persistent link: https://www.econbiz.de/10010338364

Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures

Creedy, John - 2013

The empirical literature on the elasticity of taxable income (ETI) sometimes questions whether estimated values are consistent with being on the revenueincreasing section of the Laffer curve, usually in the context of a single rate tax system or for top marginal rates. This paper develops...

Persistent link: https://www.econbiz.de/10013088743

Are survey-based self-employment income underreporting estimates biased? : new evidence from matched register and survey data

Cabral, Ana Cinta G.; Gemmell, Norman; Alinaghi, Nazila - In: International tax and public finance 28 (2021) 2, pp. 284-322

Persistent link: https://www.econbiz.de/10012495924

A microsimulation analysis of marginal welfare-improving income tax reforms for New Zealand

Creedy, John; Gemmell, Norman; Hérault, Nicolas; Mok, Penny - In: International tax and public finance 27 (2020) 2, pp. 409-434

Persistent link: https://www.econbiz.de/10012226566

The elasticity of taxable income of individuals in couples

Creedy, John; Gemmell, Norman - In: International tax and public finance 27 (2020) 4, pp. 931-950

Persistent link: https://www.econbiz.de/10012292970