This paper produces regression estimates of the elasticity of taxable income in New Zealand using two new instruments …. Applying these instruments to the 2001 New Zealand tax changes yields plausible estimates of the elasticity of taxable income …

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 …