observed increase in LTU. Next, using panel data from the Current Population Survey for 2002-2007, we calibrate a matching …

rate formula as a function of the three corresponding behavioral elasticities. The first elasticity (labor supply) is the … elasticity (avoidance) through tax enforcement and tax neutrality across income forms. The optimal top tax rate increases with … the third elasticity (bargaining) as bargaining efforts are zero-sum in aggregate. We provide evidence using cross …

that arise in the empirical estimation of the elasticity of taxable income using the example of the 1993 top individual …This paper critically surveys the large and growing literature estimating the elasticity of taxable income with respect … assumptions this elasticity can be used as a sufficient statistic for efficiency and optimal tax analysis. We discuss what other …

compensated elasticity of income with respect to tax rates. These models are used to perform simulations of bunching and calibrate … the key parameters (the behavioral elasticity and the extent to which taxpayers control their income) to the empirical … income distributions. Except for low income earners, the behavioral elasticity consistent with the empirical results is small …

uncertainty, is the overall elasticity of taxable income. We provide new estimates of this elasticity which address identification … income, and on variation in the elasticity of taxable income by income group. We find that the overall elasticity of taxable … income is approximately 0.4; the elasticity of real income, not including tax preferences, is much lower. We also estimate …