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On the sufficiency of using the elasticity of taxable income to calculate deadweight loss : the implications of charitable giving and warm glow

An, Zhiyong - In: International tax and public finance 22 (2015) 6, pp. 1040-1047

Persistent link: https://www.econbiz.de/10011530613

The Elasticity of Taxable Income in the Presence of Deduction Possibilities

Dörrenberg, Philipp - 2015

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 …-sufficiency of the ETI, namely tax deductions. Building on a theoretical framework which incorporates deductions in a standard …

Persistent link: https://www.econbiz.de/10013021690

Do only tax incentives matter? : labor supply and demand responses to an unusually large and salient tax break

Tazhitdinova, Alisa - In: Journal of public economics 184 (2020), pp. 1-11

Persistent link: https://www.econbiz.de/10012584107

The role of aggregate preferences for labor supply - evidence from low-paid employment

Haywood, Luke; Neumann, Michael - 2017

Labor supply in the market for low-paid jobs in Germany is strongly influenced by tax exemptions - even for individuals to whom these exemptions do not apply. We present compelling evidence that an individual's choice set depends on other workers' preferences because firms cater their job offers...

Persistent link: https://www.econbiz.de/10011630955

The elasticity of taxable income: bunching evidence from Germany

Schächtele, Simeon - In: Essays in experimental and public economics, (pp. 11-56). 2018

Persistent link: https://www.econbiz.de/10011900970

Maximum likelihood bunching estimators of the ETI

Aronsson, Thomas; Jenderny, Katharina; Lanot, Gauthier - 2020 - This version: September 2020

Persistent link: https://www.econbiz.de/10013185209

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

How do taxable income responses to marginal tax rates differ by sex, marital status and age? : evidence from Spanish dual income tax

Díaz-Caro, Carlos; Onrubia, Jorge - 2018

model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax rate for … groups are as follows: the removal of retired people from the sample significantly reduces the ETI; elasticity is higher for … women than for men; single people have a considerably higher elasticity than married taxpayers; and the ETI decreases with …

Persistent link: https://www.econbiz.de/10011946858

How do taxable income responses to marginal tax rates differ by sex, marital status and age? : evidence from Spanish dual income tax

Díaz-Caro, Carlos; Onrubia, Jorge - 2018

income tax model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax … taxpayer groups are as follows: the removal of retired people from the sample significantly reduces the ETI; elasticity is … higher for women than for men; single people have a considerably higher elasticity than married taxpayers; and the ETI …

Persistent link: https://www.econbiz.de/10011865879

The elasticity of taxable income in the presence of deduction possibilities

Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2015

Persistent link: https://www.econbiz.de/10010528302