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responses. The first elasticity (supply side) is the sole real factor limiting optimal top tax rates. The optimal tax system … should be designed to minimize the second elasticity (avoidance) through tax enforcement and tax neutrality across income … forms, in which case the second elasticity becomes irrelevant. The optimal top tax rate increases with the third elasticity …
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This paper uses a panel of individual tax returns and the `bracket creep' as source of tax rate variation to construct instrumental variables estimates of the sensitivity of income to changes in tax rates. From 1979 to 1981, the US income tax schedule was fixed in nominal terms while inflation...
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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 …
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