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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
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The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting
Gorry, Aspen - 2018
Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer … composition of their compensation than lower-income individuals. This paper considers the taxable income elasticity when … individuals can shift income across tax bases and thereby defer taxation. We decompose the elasticity of taxable income into a …
Persistent link: https://www.econbiz.de/10012920894
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The elasticity of taxable income in the presence of intertemporal income shifting
Gorry, Aspen; Hubbard, R. Glenn; Mathur, Aparna - In: National tax journal 74 (2021) 1, pp. 45-73
Persistent link: https://www.econbiz.de/10012548863
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The elasticity of taxable income of individuals in couples
Creedy, John; Gemmell, Norman - In: International tax and public finance 27 (2020) 4, pp. 931-950
Persistent link: https://www.econbiz.de/10012292970
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The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting
Gorry, Aspen - 2018
Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer … composition of their compensation than lower-income individuals. This paper considers the taxable income elasticity when … individuals can shift income across tax bases and thereby defer taxation. We decompose the elasticity of taxable income into a …
Persistent link: https://www.econbiz.de/10012453185
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Does labour income react more to income tax or means-tested benefits reforms?
Sicsic, Michaël - In: Fiscal studies : the journal of the Institute for … 43 (2022) 3, pp. 291-319
Persistent link: https://www.econbiz.de/10013467087
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The elasticity of taxable income of high earners : evidence from Hungary
Kiss, Áron; Mosberger, Pálma - In: Empirical economics : a journal of the Institute for … 48 (2015) 2, pp. 883-908
Persistent link: https://www.econbiz.de/10011294257
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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
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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
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The taxation of superstars
Scheuer, Florian; Werning, Iván - 2015
Persistent link: https://www.econbiz.de/10011311687