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Panel Data Techniques and the Elasticity of Taxable Income
Giertz, Seth - Volkswirtschaftliche Fakultät, … - 2008
This paper examines the elasticity of taxable income with special focus on income controls designed to control for divergence in the income distribution and mean reversion. Additional emphasis is placed on the difference between short-run and longer-run responses to tax rate changes. Several...
Persistent link: https://www.econbiz.de/10008566429
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Trends in High Incomes and Behavioral Responses to Taxation: Evidence from Executive Compensation and Statistics of Income Data
Nada, Eissa; Giertz, Seth - Volkswirtschaftliche Fakultät, … - 2006
This paper examines income trends from 1992 to 2004 and the responsiveness of different income measures to tax changes for corporate executives and for the very highest income U.S. taxpayers. We detail the growth in executive compensation and break down the components of that growth by sources,...
Persistent link: https://www.econbiz.de/10008566431
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Taxable Income Responses to 1990s Tax Acts: Further Explorations
Giertz, Seth - Volkswirtschaftliche Fakultät, … - 2008
This paper examines alternative methodologies for measuring responses to the 1990 and 1993 federal tax increases. The methodologies build on those employed by Gruber and Saez (2002), Carroll (1998), and Auten and Carroll (1999). Internal Revenue Service tax return data for the project are from...
Persistent link: https://www.econbiz.de/10008566440
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A Sensitivity Analysis of the Elasticity of Taxable Income
Giertz, Seth - Volkswirtschaftliche Fakultät, … - 2005
This paper applies the methods of Gruber and Saez (2002) to a panel of tax returns spanning 1979 through 2001 in order to examine the sensitivity of the elasticities of taxable and broad income to an array of factors. The paper finds that that Gruber and Saez’s approach yields an estimated...
Persistent link: https://www.econbiz.de/10008566445
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The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis
Giertz, Seth - Volkswirtschaftliche Fakultät, … - 2006
This paper examines alternative methodologies for measuring responses to the 1990 and 1993 federal tax increases. The methodologies build on those employed by Gruber and Saez (2002), Carroll (1998) and Auten and Carroll (1999). Internal Revenue Service tax return data for the project are from...
Persistent link: https://www.econbiz.de/10008566449
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Wage Setting in Modern Labor Markets: Neither Fair Nor Efficient
Schlicht, Ekkehart - 2011
economic efficiency within a changing technological and social environment. Ethical evaluations of these developments diverge …, yet the view that free labor markets drive to efficiency remains undisputed. This note sets out to criticize, in a non …-technical manner, this efficiency presumption which is based on Adam Smith's theory of wage setting. It is urged that a Smithian wage …
Persistent link: https://www.econbiz.de/10010331414
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Wage setting in modern labor markets : neither fair nor efficient
Schlicht, Ekkehart - 2011
economic efficiency within a changing technological and social environment. Ethical evaluations of these developments diverge …, yet the view that free labor markets drive to efficiency remains undisputed. This note sets out to criticize, in a non …-technical manner, this efficiency presumption which is based on Adam Smith’s theory of wage setting. It is urged that a Smithian wage …
Persistent link: https://www.econbiz.de/10008936984
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Wage Setting in Modern Labor Markets: Neither Fair Nor Efficient
Schlicht, Ekkehart - Institute for the Study of Labor (IZA) - 2011
economic efficiency within a changing technological and social environment. Ethical evaluations of these developments diverge …, yet the view that free labor markets drive to efficiency remains undisputed. This note sets out to criticize, in a non …-technical manner, this efficiency presumption which is based on Adam Smith’s theory of wage setting. It is urged that a Smithian wage …
Persistent link: https://www.econbiz.de/10008924594
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A Comparison of Sales Taxes
Gang, Ira N.; Das-Gupta, Arindam - 1997
We describe the simple analytics of the four main types of sales taxes under revenue neutrality: the retail sales tax, the value added tax, a cascading sales tax and a manufacturers' sales tax. The retail sales tax is shown to be equivalent to a value added tax. In order to produce equal...
Persistent link: https://www.econbiz.de/10010334272
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Structural Transformation and Tax Efficiency
Cevik, Serhan - 2019
developing countries across the world. We analyze the impact of this shift into services on countries' efficiency in collecting … the value-added tax (VAT). The analysis is based on two alternative measures of VAT efficiency: (1) the VAT C-efficiency … 2004-2016. We find that a higher share of services in aggregate value-added reduces the VAT efficiency, and that this …
Persistent link: https://www.econbiz.de/10012889162