ratio of the income elasticity of labor supply to the wage elasticity, holding fixed the degree of complementarity between … stochastic. Using a large set of existing estimates of wage and income elasticities, I find a mean estimate of g = 1. I also give … a calibration argument showing that a positive uncompensated wage elasticity, as found in most studies of labor supply …

elasticity (avoidance) through tax enforcement and tax neutrality across income forms. The optimal top tax rate increases with … strong negative correlation between top tax rates and top 1% income shares since 1960, implying that the overall elasticity …This paper presents a model of optimal labor income taxation where top incomes respond to marginal tax rates through …

utility model. I derive a formula for the coefficient of relative risk aversion (g) in terms of (1) the ratio of the income … elasticity of labor supply to the wage elasticity and (2) the degree of complementarity between consumption and labor. I bound … labor supply elasticity estimates from thirty-three studies, I find a mean estimate of g = 1. I then show that generating g …

instrumental variables estimates of the sensitivity of income to changes in tax rates. From 1979 to 1981, the US income tax … changes in income between taxpayers close to the top-end of a tax bracket to the other taxpayers. These estimates, based on … comparisons between very similar groups, are robust to underlying changes in the income distribution, such as a rise in inequality …

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 …

-migrants. Our estimates show that international migration flows are highly responsive to income per capita at destination. This … elasticity is twice as high for within-EU migration, reflecting the higher degree of labor mobility within the European Union. We …