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The Elasticity of Taxable Income and Income-Shifting : What is 'Real' and What is Not?

Harju, Jarkko - 2014

our empirical example we find that income-shifting accounts for over two thirds of the overall elasticity of taxable … burden compared to the standard model in which the overall elasticity defines the welfare loss. However, in addition to …

Persistent link: https://www.econbiz.de/10013049207

The elasticity of taxable income and income-shifting : what is "real" and what is not?

Harju, Jarkko; Matikka, Tuomas - 2014

Persistent link: https://www.econbiz.de/10010383875

Are Elasticities of Taxable Income Rising?

Klemm, Alexander - 2018

This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last decades: globalization and the related tax evasion and avoidance opportunities could have raised elasticities of taxable income, which would imply lower optimal tax rates. The...

Persistent link: https://www.econbiz.de/10012913893

The Elasticity of Taxable Income in New Zealand

Claus, Iris - 2010

This paper reports estimates of the elasticity of taxable income with respect to the net-of-tax rate for New Zealand … taxpayers. The elasticity of taxable income was estimated to be substantially higher for the highest income groups. Generally it …

Persistent link: https://www.econbiz.de/10013138711

Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures

Creedy, John - 2013

The empirical literature on the elasticity of taxable income (ETI) sometimes questions whether estimated values are …

Persistent link: https://www.econbiz.de/10013088743

Measuring Revenue-Maximising Elasticities of Taxable Income : Evidence for the US Income Tax

Creedy, John - 2014

A recent review of empirical estimates of the elasticity of taxable income (ETI) concluded that ‘the US marginal top …

Persistent link: https://www.econbiz.de/10013061124

The Individual Laffer Curve : Evidence from the Spanish Income Tax

Gamarra, Ana; Sanz, José Félix; Arrazola Vacas, María - 2023

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

Persistent link: https://www.econbiz.de/10014357759

Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities

Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014

The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of … 0.49 and an elasticity of deductions with respect to the net-of-tax rate of -2.80. Given that the majority of deductions … in the German income tax system generate externalities, our nonzero deduction elasticity suggests that the ETI is not …

Persistent link: https://www.econbiz.de/10010416208

Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities

Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014

The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of … 0.49 and an elasticity of deductions with respect to the net-of-tax rate of -2.80. Given that the majority of deductions … in the German income tax system generate externalities, our non-zero deduction elasticity suggests that the ETI is not …

Persistent link: https://www.econbiz.de/10010417996

Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities

Doerrenberg, Philipp - 2014

The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of … 0.49 and an elasticity of deductions with respect to the net-of-tax rate of -2.80. Given that the majority of deductions … in the German income tax system generate externalities, our non-zero deduction elasticity suggests that the ETI is not …

Persistent link: https://www.econbiz.de/10013045052