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The elasticity of taxable income in the presence of intertemporal income shifting
Gorry, Aspen; Hubbard, R. Glenn; Mathur, Aparna - In: National tax journal 74 (2021) 1, pp. 45-73
Persistent link: https://www.econbiz.de/10012548863
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The elasticity of taxable income with respect to marginal tax rates : a critical review
Saez, Emmanuel; Slemrod, Joel; Giertz, Seth H. - 2009
"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 …
Persistent link: https://www.econbiz.de/10003851053
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The elasticity of taxable income with respect to marginal tax rates : a critical review
Saez, Emmanuel; Slemrod, Joel; Giertz, Seth H. - In: Journal of economic literature 50 (2012) 1, pp. 3-50
Persistent link: https://www.econbiz.de/10009529725
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The elasticity of taxable income: evidence and implications
Gruber, Jonathan; Saez, Emmanuel - 2000
Persistent link: https://www.econbiz.de/10001448886
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The elasticity of taxable income : evidence and implications
Gruber, Jonathan; Saez, Emmanuel - In: Journal of public economics 84 (2002) 1, pp. 1-32
Persistent link: https://www.econbiz.de/10001670923
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Essays in taxation
Seligman, Edwin Robert Anderson - 1921 - 9. ed. completely rev. and enlarged
Persistent link: https://www.econbiz.de/10002785091
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The sufficient statistic approach : predicting the top of the Laffer curve
Badel, Alejandro; Huggett, Mark - 2015 - This draft: November 10, 2015
Persistent link: https://www.econbiz.de/10011392899
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The elasticity of taxable income, welfare changes and optimal tax rates
Creedy, John - In: New Zealand economic papers 49 (2015) 3, pp. 227-248
Persistent link: https://www.econbiz.de/10011405164
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An implicit tax rate for non-financial corporations : definition and comparison with other tax indicators
Schmidt-Faber, Claudius - 2004
Persistent link: https://www.econbiz.de/10002619271
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Labour taxation and its impact on economic growth : complex analysis
Macek, Rudolf - In: Danube : law and economics review 9 (2018) 1, pp. 49-61
The aim of the article is to provide a complex analysis of labour taxation impact on economic growth in OECD countries. As main approximators of taxation, implicit tax rates and the World Tax Index are used. Methods and tests of dynamic panel regression with the Arellano-Bond estimator are used...
Persistent link: https://www.econbiz.de/10011892944