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How elastic is the corporate income tax base?

Gruber, Jonathan (contributor); Rauh, Joshua (contributor) - 2005

Persistent link: https://www.econbiz.de/10003084872

Die Änderungen des Einkommensteuertarifs: Folgen für das Lohnsteueraufkommen und die Leistungsanreize

Boss, Achim; Boss, Alfred; Boss, Thomas - 2009

The income tax rate structure introduced in 2007 was changed in 2009. The income tax rates will be lowered in 2010, too …. The effects on the wage income tax revenues and on the incentives to work are analyzed. It turns out that bracket creepʺ …

Persistent link: https://www.econbiz.de/10003853212

Tax Rates and Revenue Changes: Behavioural and Structural Factors

Creedy, John; Gemmell, Norman - 2011

This paper examines the elasticity of tax revenue with respect to a marginal rate change, at both the individual and … aggregate level. The roles of the elasticity of taxable income (the behavioural effect on taxable income of a tax rise) and the … revenue elasticity (the structural effect on revenue of a change in taxable income) are highlighted. The revenue elasticity is …

Persistent link: https://www.econbiz.de/10012115630

Revenue-maximising tax rates and elasticities of taxable income in New Zealand

Creedy, John; Gemmell, Norman - In: New Zealand economic papers 49 (2015) 2, pp. 189-206

Persistent link: https://www.econbiz.de/10011405143

Modelling tax revenue growth

Creedy, John; Gemmell, Norman - 2006

Persistent link: https://www.econbiz.de/10003213205

Redistribution with performance pay

Doligalski, Pawel; Ndiaye, Abdoulaye; Werquin, Nicolas - 2020

Half of the jobs in the U.S. feature pay-for-performance. We study nonlinear income taxation in a model where such contracts arise in private labor markets that are constrained by moral hazard frictions. We derive novel formulas for the incidence of arbitrarily nonlinear reforms of a given tax...

Persistent link: https://www.econbiz.de/10012212848