countries. The cross-country income elasticity of establishment size is remarkably similar across sectors, about 0.3. We discuss …

earnings with an inter-temporal elasticity of .025 overall. High wage income earners and especially the self-employed display …

Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer … composition of their compensation than lower-income individuals. This paper considers the taxable income elasticity when … individuals can shift income across tax bases and thereby defer taxation. We decompose the elasticity of taxable income into a …

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 …

.S. tax reforms of the 1980s and a number of smaller tax law changes, I find that the elasticity of income reported on … personal income tax returns depends on the available deductions. This highlights that this key behavioral elasticity is not a …

(1980} and Melitz (2003). The behavior of the model depends on two industry-level elasticities: the trade elasticity and the … scale elasticity. We show that there is a unique equilibrium if the product of the trade and scale elasticities is weakly … from trade, even when the scale elasticity varies across industries. The presence of scale economies tends to lower the …

A large literature evaluating the welfare effects of taxation has examined the role of the labor supply elasticity, and … effect on each margin is created by a different tax wedge. Finally, ignoring the composition of the labor supply elasticity … the total labor supply elasticity is as important as its size …