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 …

is the Elasticity of Taxable Income (ETI). This paper contributes to the estimation of the ETI in developing economies …

the individual income tax rate cuts to expire might affect economic efficiency and tax revenues. Based on 2005 data … responses. At an elasticity of taxable income (ETI) of 0.2, $15.6 billion of this mechanical increase ($12.2 billion from the …

, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and … government revenue as a percent of output. It shows how an increase in the tax rate causes the tax elasticity and welfare cost to … the tax elasticity of reporting income. Examples are provided with less and more productive economies in terms of the tax …

, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and … government revenue as a percent of output. It shows how an increase in the tax rate causes the tax elasticity and welfare cost to … the tax elasticity of reporting income. Examples are provided with less and more productive economies in terms of the tax …

three elasticities: that of the Laffer curve (the Laffer elasticity, hereafter), taxable income, and the tax revenue. We … first decompose the Laffer elasticity, which consists of the elasticity of taxable income (ETI) and the tax revenue … elasticity. To quantitatively evaluate the importance of tax deductions, we calculate the analytical solutions of these …