large public finance literature estimating the elasticity of taxable income and quantifying the efficiency loss from … allocation corresponds to an elasticity of taxable income with respect to the net-of-tax rate in the range 0.15-0.35. …

Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer … composition of their compensation than lower-income individuals. This paper considers the taxable income elasticity when … individuals can shift income across tax bases and thereby defer taxation. We decompose the elasticity of taxable income into a …

this elasticity. The paper then examines this effect in the solution to the optimal income taxation problem when such an …

this elasticity. The paper then examines this effect in the solution to the optimal income taxation problem when such an …