Narrow search
Showing 1 - 10 of 82,677
Cover Image
The elasticity of taxable income and income-shifting : what is "real" and what is not?
Harju, Jarkko; Matikka, Tuomas - In: International tax and public finance 23 (2016) 4, pp. 640-669
Persistent link: https://www.econbiz.de/10011647967
Cover Image
Does evasion invalidate the welfare sufficiency of the ETI?
Gillitzer, Christian; Slemrod, Joel - In: The B.E. journal of economic analysis & policy 16 (2016) 4, pp. 1-10
Persistent link: https://www.econbiz.de/10011655248
Cover Image
Taxation, social welfare, and labor market frictions
Epstein, Brendan; Nunn, Ryan; Orak, Musa; Patel, Elena - In: European economic review : EER 151 (2023), pp. 1-20
Persistent link: https://www.econbiz.de/10014235225
Cover Image
Redistributive regulations and deadweight loss
Hemel, Daniel J. - In: Journal of benefit-cost analysis : JBCA 14 (2023) 3, pp. 407-436
Persistent link: https://www.econbiz.de/10015055378
Cover Image
Reported gross income and marginal tax rates : estimation of the behavioural reactions of Spanish taxpayers
Sanz, José Félix; Arrazola Vacas, María; … - In: Applied economics 47 (2015) 4/6, pp. 466-484
Persistent link: https://www.econbiz.de/10010463357
Cover Image
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
Cover Image
Estimating the Elasticity of Taxable Income in New Zealand
Carey, Simon; Creedy, John; Gemmell, Norman; Teng, Josh - 2015
This paper produces regression estimates of the elasticity of taxable income in New Zealand using two new instruments …. Applying these instruments to the 2001 New Zealand tax changes yields plausible estimates of the elasticity of taxable income …
Persistent link: https://www.econbiz.de/10014137531
Cover Image
Understanding the elasticity of taxable income : a tale of two approaches
He, Daixin; Peng, Langchuan; Wang, Xiaxin - In: Journal of public economics 197 (2021), pp. 1-16
Persistent link: https://www.econbiz.de/10012798782
Cover Image
Reported taxable income and marginal tax rates : evidence for Spain based on the fiscal drag
Onrubia, Jorge; Sanz, José Félix - 2009
Persistent link: https://www.econbiz.de/10003868790
Cover Image
The elasticity of taxable income in Spain : 1999-2014
Almunia, Miguel; López Rodríguez, David - In: SERIEs : Journal of the Spanish Economic Association 10 (2019) 3/4, pp. 281-320
the elasticity of taxable income (ETI) with respect to the net-of-tax rate for this period are between 0.45 and 0.64. The … labor and capital income. The elasticity of broad income is smaller, between 0.10 and 0.24, while the elasticity of some tax …
Persistent link: https://www.econbiz.de/10012179228