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The elasticity of taxable income of high earners: Evidence from Hungary
Kiss, Áron; Mosberger, Pálma - 2011
Hungary in 2007. The study is based on a panel of tax returns compiled by the Hungarian Tax Authority for the purposes of this … study, containing information on 10 percent of tax-filers from 2005 and three subsequent years. We estimate the elasticity … is moderately responsive to taxation: the estimated elasticity is about 0.2. This means that if the upper tax rate of the …
Persistent link: https://www.econbiz.de/10010322448
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The elasticity of taxable income of high earners: Evidence from Hungary
Kiss, Áron; Mosberger, Pálma - Magyar Nemzeti Bank (MNB) - 2011
Hungary in 2007. The study is based on a panel of tax returns compiled by the Hungarian Tax Authority for the purposes of this … study, containing information on 10 percent of tax-filers from 2005 and three subsequent years. We estimate the elasticity … is moderately responsive to taxation: the estimated elasticity is about 0.2. This means that if the upper tax rate of the …
Persistent link: https://www.econbiz.de/10009399619
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The elasticity of taxable income and income-shifting : what is "real" and what is not?
Harju, Jarkko; Matikka, Tuomas - 2014
our empirical example we find that income-shifting accounts for over two thirds of the overall elasticity of taxable … burden compared to the standard model in which the overall elasticity defines the welfare loss. However, in addition to …
Persistent link: https://www.econbiz.de/10010383875
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - 2020 - First version: August 2015
The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012308486
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - 2020
The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012299807
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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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The elasticity of taxable income of low-income earners : bunching evidence from Spain
Gamarra, Ana; Sanz, José Félix; Arrazola Vacas, María - 2022
This paper estimates the elasticity of taxable income (ETI) for Spain. Using the bunchingapproach and administrative …
Persistent link: https://www.econbiz.de/10014237150
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Labor Supply Responses to Learning the Tax and Benefit Schedule
Kostøl, Andreas; Myhre, Andreas - 2021
attenuated by at least 70%. Second, the observed elasticity among those who receive the information letter is at least twice as …
Persistent link: https://www.econbiz.de/10013314902
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Labor supply responses to learning the tax and benefit schedule
Kostøl, Andreas Ravndal; Myhre, Andreas S. - 2020
attenuated by at least 70%. Second, the observed elasticity among those who receive the information letter is at least twice as …
Persistent link: https://www.econbiz.de/10012321979
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The Elasticity of Taxable Labour Income in the Netherlands
Jongen, Egbert - 2019
We study the elasticity of taxable labour income in the Netherlands. We use a large and rich data set, including both … marginal tax rates at different segments of the income distribution. For all workers, we find an elasticity of 0.10 in the … find that the elasticity is higher for higher incomes and women. Also, we find that the elasticity of taxable labour income …
Persistent link: https://www.econbiz.de/10012894054