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Revenue-maximising tax rates and elasticities of taxable income in New Zealand
Creedy, John; Gemmell, Norman - In: New Zealand economic papers 49 (2015) 2, pp. 189-206
Persistent link: https://www.econbiz.de/10011405143
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Tax Deduction Matters : Elasticities of the Laffer Curve, Taxable Income, and the Tax Revenue
Gunji, Hiroshi; Hiraga, Kazuki; MIYAZAKI, KENJI - 2021
three elasticities: that of the Laffer curve (the Laffer elasticity, hereafter), taxable income, and the tax revenue. We … first decompose the Laffer elasticity, which consists of the elasticity of taxable income (ETI) and the tax revenue … elasticity. To quantitatively evaluate the importance of tax deductions, we calculate the analytical solutions of these …
Persistent link: https://www.econbiz.de/10013310507
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Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors
Creedy, John; Gemmell, Norman - In: International tax and public finance 20 (2013) 6, pp. 974-991
Persistent link: https://www.econbiz.de/10010338364
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Measuring revenue-maximizing elasticities of taxable income : evidence for the US income tax
Creedy, John; Gemmell, Norman - In: Public finance review : PFR 45 (2017) 2, pp. 174-204
Persistent link: https://www.econbiz.de/10011703714
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Consumption tax revenue and personal income tax : analytical elasticities under non-standard tax structures
Sanz, José Félix; Castañer, Juan M.; Romero Jordán, … - In: Applied economics 48 (2016) 40/42, pp. 4042-4050
Persistent link: https://www.econbiz.de/10011639967
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The elasticity of taxable income and income-shifting : what is "real" and what is not?
Harju, Jarkko; Matikka, Tuomas - 2014
our empirical example we find that income-shifting accounts for over two thirds of the overall elasticity of taxable … burden compared to the standard model in which the overall elasticity defines the welfare loss. However, in addition to …
Persistent link: https://www.econbiz.de/10010383875
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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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Problematic response margins in the estimation of the elasticity of taxable income
Berg, Kristoffer; Thoresen, Thor Olav - In: International tax and public finance 27 (2020) 3, pp. 721-752
Persistent link: https://www.econbiz.de/10012226583
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The elasticity of taxable income of individuals in couples
Creedy, John; Gemmell, Norman - In: International tax and public finance 27 (2020) 4, pp. 931-950
Persistent link: https://www.econbiz.de/10012292970
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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