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Tax Bases, Tax Rates and the Elasticity of Reported Income
Kopczuk, Wojciech - 2003
.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 …
Persistent link: https://www.econbiz.de/10012468650
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Inertia and Overwithholding : Explaining the Prevalence of Income Tax Refunds
Jones, Damon - 2010
Over three-quarters of US taxpayers receive income tax refunds, indicating tax prepayments above the level of tax liability. This amounts to a zero interest loan to the government. Previous studies have suggested two main explanations for this behavior: precautionary behavior in light of tax...
Persistent link: https://www.econbiz.de/10012462689
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The Distributional Impacts of a VMT-Gas Tax Swap
Metcalf, Gilbert E. - National Bureau of Economic Research - 2022
not depends on the sign of the income elasticity of demand for fuel intensity. If it is negative (higher-income households …Using data from the 2017 National Household Travel Survey (NHTS), I find that the income elasticity of fuel intensity …
Persistent link: https://www.econbiz.de/10013334348
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Top Income Inequality and Tax Policy
Delestre, Isaac; Kopczuk, Wojciech; Miller, Helen; … - National Bureau of Economic Research - 2022
The share of pre-tax income flowing to the top of the UK income distribution increased continually and substantially in the three decades leading up to the financial crisis, but has changed little since 2013. Using microdata sampled from UK tax records, we describe the nature of top incomes in...
Persistent link: https://www.econbiz.de/10013210046
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The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting
Gorry, Aspen - 2018
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 …
Persistent link: https://www.econbiz.de/10012453185
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The Taxation of Superstars
Scheuer, Florian - 2015
elasticity measures are not sufficient statistics and must be adjusted upwards in optimal tax formulas. Finally, we study a …
Persistent link: https://www.econbiz.de/10012457344
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Tax Reform Evaluation Using Nonparametric Methods : Sweden 1980 - 1991
Blomquist, Soren - 1998
nonparametric estimation technique to account for labor supply responses. We decompose the tax returns to study how the separate …
Persistent link: https://www.econbiz.de/10012472054
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Globalization and Developing Countries - A Shrinking Tax Base?
Aizenman, Joshua - 2006
This paper evaluates the impact of globalization on the tax bases of countries at varying stages of development. We see globalization as a process that induces countries to embrace greater trade and financial integration. This in turn should shift their tax revenue from "easy to collect" taxes...
Persistent link: https://www.econbiz.de/10012466738
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The Corporate Profit Base, Tax Sheltering Activity, and the Changing Nature of Employee Compensation
Desai, Mihir A. - 2002
This paper examines the evolution of the corporate profit base and the relationship between book income and tax income for U.S. corporations over last two decades. The paper demonstrates that this relationship has broken down over the 1990s and has broken down in a manner that is consistent with...
Persistent link: https://www.econbiz.de/10012469849
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Broadening the State : Policy Responses to the Introduction of the Income Tax
Dincecco, Mark - 2015
We present new evidence about a mechanism - the broadening of the tax base - through which governments increase state capacity. Our difference-in-differences identification strategy exploits the staggered introduction of the income tax across twentieth-century US states. We find that tax...
Persistent link: https://www.econbiz.de/10012457295