Narrow search
Showing 1 - 10 of 100
Cover Image
Dynamic elasticities of tax revenue : evidence from the Czech Republic
Havránek, Tomáš; Havránková, Zuzana; Schwarz, Jiří - 2015
initial response of revenue to changes in the bases is weak. In the case of wage tax it takes half a year for the elasticity …
Persistent link: https://www.econbiz.de/10011374627
Cover Image
The elasticity of taxable income : new data and estimates for South Africa
Kemp, Johannes Hermanus - 2020
The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax … phenomenon of 'bracket creep' to produce updated estimates of the elasticity of taxable income for South Africa. Whereas the … tax certificate (IRP5) forms. The elasticity of taxable income is estimated at around 0.4, somewhat higher than the …
Persistent link: https://www.econbiz.de/10012181104
Cover Image
Dynamic elasticities of tax revenue : evidence from the Czech Republic
Havránek, Tomáš; Havránková, Zuzana; Schwarz, Jiri - In: Applied economics 48 (2016) 58/60, pp. 5866-5881
Persistent link: https://www.econbiz.de/10011773151
Cover Image
Tax reforms and inter-temporal shifting of corporate income: evidence from tax records in Slovakia
Bukovina, Jaroslav; Lichard, Tomáš; Palguta, Ján; … - 2020
Persistent link: https://www.econbiz.de/10012302339
Cover Image
Higher taxes on less elastic goods? Evidence from German municipalities
Blesse, Sebastian; Doerrenberg, Philipp; Rauch, Anna - In: Regional science & urban economics 75 (2019), pp. 165-186
Persistent link: https://www.econbiz.de/10012119820
Cover Image
Income effects and the elasticity of taxable income
Creedy, John; Gemmell, Norman; Teng, Josh - In: New Zealand economic papers 52 (2018) 2, pp. 185-203
Persistent link: https://www.econbiz.de/10012025382
Cover Image
Taxation and top incomes in Canada
Milligan, Kevin; Smart, Michael - In: The Canadian journal of economics 48 (2015) 2, pp. 655-681
Persistent link: https://www.econbiz.de/10011568535
Cover Image
The elasticity of taxable income for the self-employed : heterogeneity across reforms and income levels
Bosch, Nicole; Boer, Henk-Wim de - 2017
Persistent link: https://www.econbiz.de/10011666392
Cover Image
The elasticity of taxable labour income in the Netherlands
Jongen, Egbert L. W.; Stoel, Maaike - 2016
Persistent link: https://www.econbiz.de/10011555122
Cover Image
The effect of tax enforcement on tax elasticities : evidence from charitable contributions in France
Fack, Gabrielle; Landais, Camille - In: Journal of public economics 133 (2016), pp. 23-40
Persistent link: https://www.econbiz.de/10011586254