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 …

"This paper critically surveys the large and growing literature estimating the elasticity of taxable income with … assumptions this elasticity can be used as a sufficient statistic for efficiency and optimal tax analysis. We discuss what other … parameters should be estimated when the elasticity is not a sufficient statistic. Second, we discuss conceptually the key issues …

This paper provides new empirical insights on the elasticity of taxable income for Germany. Using a rich panel of …), this dynamic model delivers significant smaller estimates of the elasticity of taxable income. The overall estimate is 0 … married and single assessed taxpayers with an elasticity of 0.17 for single and 0.44 for married taxpayers. These elasticities …