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The elasticity of taxable income: evidence and implications
Gruber, Jonathan; Saez, Emmanuel - 2000
Persistent link: https://www.econbiz.de/10001448886
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The elasticity of taxable income with respect to marginal tax rates : a critical review
Saez, Emmanuel; Slemrod, Joel; Giertz, Seth H. - 2009
"This paper critically surveys the large and growing literature estimating the elasticity of taxable income with … assumptions this elasticity can be used as a sufficient statistic for efficiency and optimal tax analysis. We discuss what other … parameters should be estimated when the elasticity is not a sufficient statistic. Second, we discuss conceptually the key issues …
Persistent link: https://www.econbiz.de/10003851053
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Behavioural responses to income taxation in Norway
Graber, Michael; Mogstad, Magne; Torsvik, Gaute; … - 2022
In this report, we combine theory and empirical estimates for how labor earnings respond to changes in tax rates and unearned income. We use lottery winnings to obtain variation in unearned income and tax reforms to obtain variation in the net of tax rate. Combining this information with...
Persistent link: https://www.econbiz.de/10013438713
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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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Taxpayer responsiveness to taxation : evidence from bunching at kink points of the South African income tax schedule
Bell, Neryvia Pillay - 2020
The author applies the bunching methodology to South African administrative tax data over the period from 2011 to 2017 to investigate the responsiveness of individual taxpayers to changes in marginal personal income tax rates. She finds significant evidence of bunching among the self-employed...
Persistent link: https://www.econbiz.de/10012228155
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Taxpayer responsiveness to taxation : evidence from bunching at kink points of the South African income tax schedule
Bell, Neryvia Pillay - 2021
Persistent link: https://www.econbiz.de/10012488606
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Dividend tax credits and the elasticity of taxable income : evidence from small businesses
Gutierrez Cubillos, Pablo - 2022
Persistent link: https://www.econbiz.de/10014316518
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A data-driven procedure to determine the bunching window : an application to the Netherlands
Dekker, Vincent; Strohmaier, Kristina; Bosch, Nicole - 2016
Persistent link: https://www.econbiz.de/10011541112
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A data-driven procedure to determine the bunching window : an application to the Netherlands
Dekker, Vincent; Strohmaier, Kristina; Bosch, Nicole - 2016
elasticity of taxable income with respect to the net-of-tax rate in the Netherlands. Applying the bunching approach introduced by … precise estimated elasticity of 0.023 at the upper threshold. In line with the literature, we find much larger estimates for …
Persistent link: https://www.econbiz.de/10011482447
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Empirical estimates for environmental policy making in a second-best setting
West, Sarah E.; Williams, Roberton C. - 2004
Persistent link: https://www.econbiz.de/10001974348