to marginal tax rates 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 selected …

Although Norway has a long tradition of public disclosure of tax filings, starting in 2001 anyone with Internet access … change in the degree of public disclosure, making use of the fact that prior to 2001, in some municipalities, tax information …

Recent fiscal policies, including the 2008 stimulus payments and the 2009 Making Work Pay Tax Credit, aimed to increase …