This paper estimates the elasticity of taxable income (ETI) for Spain. Using the bunchingapproach and administrative …

estimation strategy to show evidence that the probability of claiming a deduction depends on its (net-of-tax) cash value, and we … provide a new estimate for the deduction elasticity. In sum, our results suggest that distinguishing between earnings and …

elasticity of taxable income in the first kink point (0.16) driven by a combination of gross labor income and deductions …

We explore the implications of heterogeneity in the elasticity of taxable income (ETI) for tax-reform based estimation … illustrate the empirical importance of our theoretical analysis using the NBER tax panel for 1979-1990. We show that elasticity … suggested method yields elasticity estimates of approximately 0.7 for taxable income and 0.2 for broad income. …

using repeated cross-sectional data confirms this trend for Norway – the gross wage elasticity for married women decreased …

estimating the elasticity of taxable income in Hungary, one of the outliers in terms of not having a flat tax scheme. We analyze …-middle income taxpayers. -- Elasticity of taxable income ; tax reform ; behavioral response ; revenue estimation ; flat tax … 215,000 taxpayers. Our results suggest a relatively small but highly significant tax price elasticity of about 0.06 for …

From 1980 until 2007, U.S. average hours worked increased by thirteen percent, due to a large increase in female hours …

short-run and long-run effects in a straight-forward fashion. For men, the estimates of the long-run elasticity of income …

earn less than twice the minimum wage. Our estimate for the elasticity of gross labor income with respect to the marginal … net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The elasticity …

individuals who earn less than twice the minimum wage. Our estimate for the elasticity of gross labor earnings with respect to the … elasticity with respect to the average net-of-tax rates is not significant for the income-tax schedule, while it is close to -1 …