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Elasticity of Individual Income Tax in the United States: Further Evidence From Cross-Section Data

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  • Ram, Rati

Abstract

Provides estimates of individual income tax elasticity in the U.S. by augmenting the nice cross-section model suggested by Tanzi (1969, 1976) through the addition of income-inequality and quadratic income terms. Results for the 1980's, based on income inequality data for 1979, show the same broad patterns as those for earlier periods, but the elasticity estimates are somewhat lower and seem to indicate a slight declining tendency.

Suggested Citation

  • Ram, Rati, 1991. "Elasticity of Individual Income Tax in the United States: Further Evidence From Cross-Section Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(1), pages 93-99, March.
    • Handle: RePEc:ntj:journl:v:44:y:1991:i:1:p:93-99
    DOI: 10.1086/NTJ41788880
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    References listed on IDEAS

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    1. Fries, Albert & Hutton, John P & Lambert, Peter J, 1982. "The Elasticity of the U.S. Individual Income Tax: Its Calculation, Determinants and Behavior," The Review of Economics and Statistics, MIT Press, vol. 64(1), pages 147-151, February.
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    Cited by:

    1. Sanz Labrador, Ismael & Sanz-Sanz, José Félix, 2013. "Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas," Macroeconomía del Desarrollo 5367, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    2. John Creedy & José Félix Sanz?Sanz, 2010. "Modelling Personal Income Taxation in Spain:Revenue Elasticities and Regional Comparisons," Department of Economics - Working Papers Series 1097, The University of Melbourne.

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