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Estimating the elasticity of taxable income when earnings responses are sluggish
Vattø, Trine Engh - In: FinanzArchiv : European journal of public finance 76 (2020) 4, pp. 329-369
Persistent link: https://www.econbiz.de/10012602332
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Estimating the elasticity of taxable income when earnings responses are sluggish
Vattø, Trine Engh - 2020
Estimates of the elasticity of taxable income (ETI) is conventionally obtained by "stacking" three-year overlapping …, compared to 0.11 for the conventional approach. Importantly, the conventional approach fails to render a long-term elasticity …
Persistent link: https://www.econbiz.de/10012194943
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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
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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
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Assessing tax reforms through the elasticity of reported income : an empirical analysis for Spain
Arrazola Vacas, María; Hevia Payá, José de; Sanz, … - In: Applied economics 51 (2019) 56, pp. 6040-6053
Persistent link: https://www.econbiz.de/10012197316
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Labor supply responses to income taxation among older couples : evidence from a Canadian reform
Messacar, Derek - 2022
Persistent link: https://www.econbiz.de/10013467189
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Empirical evidence on the effects of marginal tax rates on income : the German case
Gottfried, Peter (contributor);  … - 2004
Persistent link: https://www.econbiz.de/10002115452
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Die Elastizität des zu versteuernden Einkommens : Messung und erste Ergebnisse zur empirischen Evidenz für die Bundesrepublik Deutschland
Gottfried, Peter (contributor);  … - 2003
Persistent link: https://www.econbiz.de/10002115476
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Does labor supply respond to a flat tax? : evidence from the Russian tax reform
Duncan, Denvil; Sabirianova Peter, Klara - 2009
tax ; flat tax ; labor supply elasticity ; difference-in-difference ; regression discontinuity ; wage endogeneity …
Persistent link: https://www.econbiz.de/10003863654
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Does labor supply respond to a flat tax? : Evidence from the Russian tax reform
Duncan, Devil; Sabirianova Peter, Klara - 2009
Persistent link: https://www.econbiz.de/10003865278