We provide the first estimate of the elasticity of marginal utility of consumption, η, for a post-transition economy in ….42 within the study period that covers 2005-2019. Moreover, the estimate of elasticity of marginal utility of consumption …

We explore the implications of heterogeneity in the elasticity of taxable income (ETI) for tax-reform based estimation … illustrate the empirical importance of our theoretical analysis using the NBER tax panel for 1979-1990. We show that elasticity … suggested method yields elasticity estimates of approximately 0.7 for taxable income and 0.2 for broad income. …

Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statistic for the welfare … indicate an overall ETI between 0.35 and 0.68 and an elasticity of deductions with respect to the net-of-tax rate between -0 …

The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of … 0.49 and an elasticity of deductions with respect to the net-of-tax rate of -2.80. Given that the majority of deductions … in the German income tax system generate externalities, our nonzero deduction elasticity suggests that the ETI is not …

The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of … 0.49 and an elasticity of deductions with respect to the net-of-tax rate of -2.80. Given that the majority of deductions … in the German income tax system generate externalities, our non-zero deduction elasticity suggests that the ETI is not …

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 …