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Assessing tax reforms through the elasticity of reported income : an empirical analysis for Spain
Arrazola Vacas, María; Hevia Payá, José de; Sanz, … - In: Applied economics 51 (2019) 56, pp. 6040-6053
Persistent link: https://www.econbiz.de/10012197316
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Understanding the elasticity of taxable income : a tale of two approaches
He, Daixin; Peng, Langchuan; Wang, Xiaxin - In: Journal of public economics 197 (2021), pp. 1-16
Persistent link: https://www.econbiz.de/10012798782
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Frictions and taxpayer responses : evidence from bunching at personal tax thresholds
Adam, Stuart; Browne, James; Phillips, David; Roantree, … - 2017
We investigate bunching at personal tax thresholds over a 40-year period. At kinks, where the marginal tax rate rises, we find bunching among company owner-managers and the self-employed, but not those with only employment income. Notches, where the average rate rises, provide compelling...
Persistent link: https://www.econbiz.de/10011718847
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How do taxable income responses to marginal tax rates differ by sex, marital status and age? : evidence from Spanish dual income tax
Díaz-Caro, Carlos; Onrubia, Jorge - 2018
model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax rate for … groups are as follows: the removal of retired people from the sample significantly reduces the ETI; elasticity is higher for … women than for men; single people have a considerably higher elasticity than married taxpayers; and the ETI decreases with …
Persistent link: https://www.econbiz.de/10011946858
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How do taxable income responses to marginal tax rates differ by sex, marital status and age? : evidence from Spanish dual income tax
Díaz-Caro, Carlos; Onrubia, Jorge - 2018
income tax model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax … taxpayer groups are as follows: the removal of retired people from the sample significantly reduces the ETI; elasticity is … higher for women than for men; single people have a considerably higher elasticity than married taxpayers; and the ETI …
Persistent link: https://www.econbiz.de/10011865879
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Estimating the elasticity of taxable income when earnings responses are sluggish
Vattø, Trine Engh - In: FinanzArchiv : European journal of public finance 76 (2020) 4, pp. 329-369
Persistent link: https://www.econbiz.de/10012602332
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The wage response to a reduction in income tax rates : the Israeli tax reform
Frish, Roni; Zussman, Noam; Igdalov, Sophia - In: The B.E. journal of economic analysis & policy 20 (2020) 2, pp. 1-22
Persistent link: https://www.econbiz.de/10012258154
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Estimating the elasticity of taxable income when earnings responses are sluggish
Vattø, Trine Engh - 2020
Estimates of the elasticity of taxable income (ETI) is conventionally obtained by "stacking" three-year overlapping … differences in the estimation. In effect, this means that the ETI estimate is an average of first-, second-, and third … should rather estimate the ETI by a dynamic panel data model. When using Norwegian income tax return data for wage earners …
Persistent link: https://www.econbiz.de/10012194943
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Labor supply responses to income taxation among older couples : evidence from a Canadian reform
Messacar, Derek - 2022
Persistent link: https://www.econbiz.de/10013467189
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Does labour supply respond to a flat tax? : evidence from the Russian tax reform
Duncan, Denvil; Sabirianova Peter, Klara - In: The economics of transition 18 (2010) 2, pp. 365-404
Persistent link: https://www.econbiz.de/10003970150