studies for profit-related taxes and are slightly lower for value-added taxes, whereas the long-run elasticity for wage taxes …

estimate the taxable income elasticity at a very large kink point of the Swedish tax schedule using the bunching method. During … precise elasticity estimate of zero for wage earners at this large kink. The size of the kink allows us to derive tighter … bounds on the long-run elasticity than previous studies. If wage earners on average tolerate 1% of their disposable income in …

This study aims to explain the variation in empirical estimates in the literature on the elasticity of foreign direct … appears to significantly affect the elasticity values. …

. Even at the intensive margin, we find that the elasticity for women exceeds that for men. For men and women in the … Netherlands, we predict an uncompensated labour supply elasticity of 0.1 (or 0.2 if an alternative specification is preferred) and …

seminal inverse-elasticity rule. First, we estimate the tax elasticity of the two tax bases using event-study and generalized … business profits. This suggests that municipality-level taxation in Germany is inconsistent with the inverse-elasticity rule …

seminal inverse-elasticity rule. First, we estimate the tax elasticity of the two tax bases using event-study and generalized … business profits. This suggests that municipality-level taxation in Germany is inconsistent with the inverse-elasticity rule …

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 …