.S. tax reforms of the 1980s and a number of smaller tax law changes, I find that the elasticity of income reported on … personal income tax returns depends on the available deductions. This highlights that this key behavioral elasticity is not a …

.S. tax reforms of the 1980s and a number of smaller tax law changes, I find that the elasticity of income reported on … personal income tax returns depends on the available deductions. This highlights that this key behavioral elasticity is not a …

This paper produces regression estimates of the elasticity of taxable income in New Zealand using two new instruments …. Applying these instruments to the 2001 New Zealand tax changes yields plausible estimates of the elasticity of taxable income …