This paper examines the elasticity of taxable income with special focus on income controls designed to control for … divergence in the income distribution and mean reversion. Additional emphasis is placed on the difference between short-run and … the income distribution. Finally, cross-section (and repeated cross-section) regressions are estimated for comparison. A …

complexities inherent in estimating high-income behavioral responses to taxation. The fact that the elasticity estimates differ …This paper examines income trends from 1992 to 2004 and the responsiveness of different income measures to tax changes … for corporate executives and for the very highest income U.S. taxpayers. We detail the growth in executive compensation …

Service tax return data for the project are from the Statistics of Income, which heavily oversamples high-income filers …. Special attention is paid to the importance of sample income restrictions and methodology. In general, estimates are quite …, but larger longer-term responses. When including the richest set of income controls, income-weighted elasticity estimates …

to examine the sensitivity of the elasticities of taxable and broad income to an array of factors. The paper finds that … that Gruber and Saez’s approach yields an estimated elasticity of taxable income (ETI) for the 1990s that is about half the … impact on elasticity estimates for the 1980s, but lowers the 1990s estimates, especially for broad income, which is a more …

Service tax return data for the project are from the Statistics of Income, which heavily oversamples high-income filers …. Special attention is paid to the importance of sample income restrictions and methodology. Estimates are broken down by income … group to measure how responses to tax changes vary by income. In general, estimates are quite sensitive to a number of …

provides a brief overview of optimal taxation theory as it relates to personal income tax, particularly the latest critical …IRPEF - the Italian personal income tax - is the leading tax in terms of share of total government revenue in Italy … developments which argue in favour of a schedule of increasing marginal rates. Secondly, the literature on optimal taxation is used …

I am suggesting new methods, and innovative and alternative policies in the areas of optimal taxation, tax collection … packages. This new taxation shall be operated at minimum operating cost with limited paper currency, thereby totally … eliminating fake currency, black money, tax evasion, corruption and extortions. Under this new taxation system the tax net will be …

The federal income tax system treats married couples as if each spouse earned approximately one-half of the couple …'s combined income through a mechanism called income splitting. For many one-earner and unequal-earner couples, income splitting … produces a significant advantage, a marriage bonus, by shifting income from higher to lower rate brackets. Marriage …

Revenue generation is an important goal of tax reform. The built-in responsiveness of revenues to changes in income … to empirically estimate tax elasticities for India for the period 1991-2010. Tax elasticities are computed for income … taxes to income growth and the value being less than unity in most of the cases. …