Saez, Emmanuel; Slemrod, Joel; Giertz, Seth H. - 2009
respect to marginal tax rates (ETI) using tax return data. First, we provide a theoretical framework showing under what … assumptions this elasticity can be used as a sufficient statistic for efficiency and optimal tax analysis. We discuss what other … income tax rate increase in the United States to illustrate those issues. Third, we provide a critical discussion of most of …