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 …

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 …

three elasticities: that of the Laffer curve (the Laffer elasticity, hereafter), taxable income, and the tax revenue. We … first decompose the Laffer elasticity, which consists of the elasticity of taxable income (ETI) and the tax revenue … elasticity. To quantitatively evaluate the importance of tax deductions, we calculate the analytical solutions of these …