the elasticity of taxable income (ETI) with respect to the net-of-tax rate for this period are between 0.45 and 0.64. The … ETI is about three times larger for self-employed taxpayers than for employees and larger for business income than for … labor and capital income. The elasticity of broad income is smaller, between 0.10 and 0.24, while the elasticity of some tax …

This paper estimates the elasticity of taxable income (ETI) for Spain. Using the bunchingapproach and administrative … tax data from 2008 to 2017, we find evidence of bunching atthe first tax kink (ETI=0.7) and missing mass around the second … tax kink (ETI=0.4). Eventhough we detect heterogeneity in responses depending on taxpayers' personal and …

individual taxpayer and the aggregate population, as well as new estimates of the Elasticity of Taxable Income (ETI). Applying … shifting. Analytical expressions for the revenue-maximising tax rate and the revenue-maximising elasticity are provided for the …