Seth H. Giertz
Citations
Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.Blog mentions
As found by EconAcademics.org, the blog aggregator for Economics research:- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
NBER Working Papers
15012, National Bureau of Economic Research, Inc.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
Mentioned in:
- Links for the (two) week(s) - (31 May and) 7 June 2013
by Jonas Feit in Conscience Warrior on 2013-06-10 00:32:00
Working papers
- Giertz, Seth H. & Tosun, Mehmet S., 2012.
"Migration Elasticities, Fiscal Federalism and the Ability of States to Redistribute Income,"
IZA Discussion Papers
6798, Institute of Labor Economics (IZA).
- Giertz, Seth H. & Tosun, Mehmet S., 2012. "Migration Elasticities, Fiscal Federalism, and the Ability of States to Redistribute Income," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 1069-1092, December.
Cited by:
- Colas, Mark & Saulnier, Emmett, 2023. "Vertical migration externalities," Regional Science and Urban Economics, Elsevier, vol. 101(C).
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
NBER Working Papers
15012, National Bureau of Economic Research, Inc.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
Cited by:
- Etienne Lehmann & François Marical & Laurence Rioux, 2012.
"Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms,"
Working Papers
halshs-00856246, HAL.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers 2012-24, Center for Research in Economics and Statistics.
- Lehmann, Etienne & Marical, François & Rioux, Laurence, 2013. "Labor income responds differently to income-tax and payroll-tax reforms," Journal of Public Economics, Elsevier, vol. 99(C), pages 66-84.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," CESifo Working Paper Series 3974, CESifo.
- Laurence Jacquet & Etienne Lehmann, 2015. "Optimal Income Taxation when Skills and Behavioral Elasticities are Heterogeneous," CESifo Working Paper Series 5265, CESifo.
- Andreas R. Kostøl & Andreas S. Myhre, 2021.
"Labor Supply Responses to Learning the Tax and Benefit Schedule,"
American Economic Review, American Economic Association, vol. 111(11), pages 3733-3766, November.
- Kostøl, Andreas Ravndal & Myhre, Andreas S., 2020. "Labor Supply Responses to Learning the Tax and Benefit Schedule," IZA Discussion Papers 13900, Institute of Labor Economics (IZA).
- Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2020.
"The effects of income taxation on entrepreneurial investment: A puzzle?,"
Munich Reprints in Economics
84719, University of Munich, Department of Economics.
- Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2020. "The effects of income taxation on entrepreneurial investment: A puzzle?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1321-1363, December.
- Katherine Baicker & Jonathan Skinner, 2010.
"Health Care Spending Growth and the Future of US Tax Rates,"
NBER Chapters, in: Tax Policy and the Economy, Volume 25, pages 39-67,
National Bureau of Economic Research, Inc.
- Katherine Baicker & Jonathan Skinner, 2011. "Health Care Spending Growth and the Future of U.S. Tax Rates," Tax Policy and the Economy, University of Chicago Press, vol. 25(1), pages 39-68.
- Katherine Baicker & Jonathan S. Skinner, 2011. "Health Care Spending Growth and the Future of U.S. Tax Rates," NBER Working Papers 16772, National Bureau of Economic Research, Inc.
- Epanchin-Niell, Rebecca S. & Wilen, James E., 2011.
"Optimal Control of Spatial-Dynamic Processes: The Case of Biological Invasions,"
RFF Working Paper Series
dp-11-07, Resources for the Future.
- Epanchin-Niell, Rebecca S. & Wilen, James E., 2010. "Optimal control of spatial-dynamic processes: The case of biological invasions," 2010 Annual Meeting, July 25-27, 2010, Denver, Colorado 61375, Agricultural and Applied Economics Association.
- Juan Carlos Suárez Serrato & Owen Zidar, 2015.
"Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms,"
Working Papers
1502, Oxford University Centre for Business Taxation.
- Juan Carlos Suárez Serrato & Owen Zidar, 2016. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," American Economic Review, American Economic Association, vol. 106(9), pages 2582-2624, September.
- Juan Carlos Suárez Serrato & Owen Zidar, 2014. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," NBER Working Papers 20289, National Bureau of Economic Research, Inc.
- Claudia Keser & David Masclet & Claude Montmarquette, 2020.
"Labor Supply, Taxation, and the Use of Tax Revenues: A Real-Effort Experiment in Canada, France, and Germany,"
Public Finance Review, , vol. 48(6), pages 714-750, November.
- Claudia Keser & David Masclet & Claude Montmarquette, 2019. "Labor Supply, Taxation and the Use of the Tax Revenues - A Real-Effort Experiment in Canada, France, and Germany," CIRANO Working Papers 2019s-19, CIRANO.
- C. Keser & David Masclet & C. Montmarquette, 2020. "Labor Supply, Taxation, and the Use of Tax Revenues: A Real-Effort Experiment in Canada, France, and Germany," Post-Print hal-03004557, HAL.
- Keser, Claudia & Masclet, David & Montmarquette, Claude, 2019. "Labor supply, taxation and the use of the tax revenues: A real-effort experiment in Canada, France, and Germany," University of Göttingen Working Papers in Economics 377, University of Goettingen, Department of Economics.
- Mathias Hungerbühler & Etienne Lehmann & Alexis Parmentier & Bruno van Der Linden, 2012.
"A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment,"
Post-Print
hal-01243443, HAL.
- Hungerbühler, Mathias & Lehmann, Etienne & Parmentier, Alexis & Van der Linden, Bruno, 2010. "A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment," IZA Discussion Papers 4832, Institute of Labor Economics (IZA).
- Mathias HUNGERBUHLER & Etienne LEHMANN & Alexis PARMENTIER & Bruno VAN DER LINDEN, 2010. "A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment," LIDAM Discussion Papers IRES 2010008, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
- Mathias Hungerbuhler & Etienne Lehmann & Alexis Parmentier & Bruno Van Der Linden, 2010. "A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment," Working Papers 2010-13, Center for Research in Economics and Statistics.
- Patricia Apps & Ray Rees, 2018. "Optimal family taxation and income inequality," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1093-1128, October.
- Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2017.
"Taxing high-income earners: tax avoidance and mobility,"
Working Papers
2017/06, Institut d'Economia de Barcelona (IEB).
- Alejandro Esteller-Moré & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: Tax avoidance and mobility," Working Papers XREAP2017-06, Xarxa de Referència en Economia Aplicada (XREAP), revised Nov 2017.
- Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2016. "Taxing high-income earners: tax avoidance and mobility," IFS Working Papers W16/07, Institute for Fiscal Studies.
- Marcelo Bergolo & Gabriel Burdin & Mauricio De Rosa & Matias Giaccobasso & Martín Leites, 2019.
"Tax bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence From Uruguay,"
Documentos de Trabajo (working papers)
19-05, Instituto de EconomÃa - IECON.
- Bergolo, Marcelo & Burdin, Gabriel & De Rosa, Mauricio & Giaccobasso, Matias & Leites, Martin, 2019. "Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay," IZA Discussion Papers 12286, Institute of Labor Economics (IZA).
- Áron Kiss & Pálma Mosberger, 2015.
"The elasticity of taxable income of high earners: evidence from Hungary,"
Empirical Economics, Springer, vol. 48(2), pages 883-908, March.
- Áron Kiss & Pálma Mosberger, 2011. "The elasticity of taxable income of high earners: Evidence from Hungary," MNB Working Papers 2011/11, Magyar Nemzeti Bank (Central Bank of Hungary).
- Erik HernæS & Zhiyang Jia, 2013.
"Earnings Distribution and Labour Supply after a Retirement Earnings Test Reform,"
Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 75(3), pages 410-434, June.
- Hernæs, Erik & Jia, Zhiyang, 2012. "Earning Distribution and Labour Supply after a Retirement Earnings Test Reform," Memorandum 01/2012, Oslo University, Department of Economics.
- Sandra Müllbacher & Wolfgang Nagl, 2017. "Labour supply in Austria: an assessment of recent developments and the effects of a tax reform," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 44(3), pages 465-486, August.
- Houben, Henriette & Baumgarten, Jörg, 2011. "Krankt das deutsche Steuersystem am Mittelstandsbauch und der kalten Progession?," arqus Discussion Papers in Quantitative Tax Research 119, arqus - Arbeitskreis Quantitative Steuerlehre.
- Philipp Doerrenberg & Denvil Duncan, 2012.
"Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply,"
Cologne Graduate School Working Paper Series
03-10, Cologne Graduate School in Management, Economics and Social Sciences.
- Doerrenberg, Philipp & Duncan, Denvil, 2013. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80041, Verein für Socialpolitik / German Economic Association.
- Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
- Doerrenberg, Philipp & Duncan, Denvil, 2012. "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers 6914, Institute of Labor Economics (IZA).
- Casey Rothschild & Florian Scheuer, 2016.
"Optimal Taxation with Rent-Seeking,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 83(3), pages 1225-1262.
- Casey Rothschild & Florian Scheuer, 2011. "Optimal Taxation with Rent-Seeking," NBER Working Papers 17035, National Bureau of Economic Research, Inc.
- Scheuer, Florian & Rothschild, Casey, 2014. "Optimal Taxation with Rent-Seeking," CEPR Discussion Papers 10247, C.E.P.R. Discussion Papers.
- Casey Rothschild & Florian Scheuer, 2014. "Optimal Taxation with Rent-Seeking," CESifo Working Paper Series 5071, CESifo.
- Cyril CHALENDARD, 2015.
"Use of Internal Information, External Information Acquisition and Customs Underreporting,"
Working Papers
201522, CERDI.
- Cyril Chalendard, 2015. "Use of internal information, external information acquisition and customs underreporting," Working Papers halshs-01179445, HAL.
- Giulia Giupponi, 2019. "When income effects are large: labor supply responses and the value of welfare transfers," CEP Discussion Papers dp1651, Centre for Economic Performance, LSE.
- Laurence Ales & Christopher Sleet, 2016. "Taxing Top CEO Incomes," American Economic Review, American Economic Association, vol. 106(11), pages 3331-3366, November.
- Mark Shepard & Katherine Baicker & Jonathan Skinner, 2019.
"Does One Medicare Fit All? The Economics of Uniform Health Insurance Benefits,"
NBER Chapters, in: Tax Policy and the Economy, Volume 34, pages 1-41,
National Bureau of Economic Research, Inc.
- Mark Shepard & Katherine Baicker & Jonathan Skinner, 2020. "Does One Medicare Fit All? The Economics of Uniform Health Insurance Benefits," Tax Policy and the Economy, University of Chicago Press, vol. 34(1), pages 1-41.
- Shepard, Mark & Baicker, Katherine & Skinner, Jonathan, 2019. "Does One Medicare Fit All? The Economics of Uniform Health Insurance Benefits," Working Paper Series rwp19-036, Harvard University, John F. Kennedy School of Government.
- Mark Shepard & Katherine Baicker & Jonathan S. Skinner, 2019. "Does One Medicare Fit All? The Economics of Uniform Health Insurance Benefits," NBER Working Papers 26472, National Bureau of Economic Research, Inc.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015.
"Individual heterogeneity, nonlinear budget sets and taxable income,"
CeMMAP working papers
21/15, Institute for Fiscal Studies.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2014. "Individual heterogeneity, nonlinear budget sets, and taxable income," CeMMAP working papers CWP21/14, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
- Blomquist, Sören & Kumar, Anil & Liang, Che-Yuan & Newey, Whitney K., 2014. "Individual Heterogeneity, Nonlinear Budget Sets, and Taxable Income," Working Paper Series, Center for Fiscal Studies 2014:1, Uppsala University, Department of Economics.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2014. "Individual heterogeneity, nonlinear budget sets, and taxable income," CeMMAP working papers 21/14, Institute for Fiscal Studies.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015. "Individual heterogeneity, nonlinear budget sets and taxable income," CeMMAP working papers CWP21/15, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
- Sören Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015. "Individual Heterogeneity, Nonlinear Budget Sets, and Taxable Income," CESifo Working Paper Series 5320, CESifo.
- Derek Messacar, 2022. "Loss-Averse Tax Manipulation and Tax-Preferred Savings," Cahiers de recherche / Working Papers 8, Institut sur la retraite et l'épargne / Retirement and Savings Institute.
- Brülhart, Marius & Parchet, Raphaël, 2014.
"Alleged tax competition: The mysterious death of bequest taxes in Switzerland,"
Journal of Public Economics, Elsevier, vol. 111(C), pages 63-78.
- Brülhart, Marius & Parchet, Raphael, 2011. "Alleged Tax Competition: The Mysterious Death of Bequest Taxes in Switzerland," CEPR Discussion Papers 8665, C.E.P.R. Discussion Papers.
- Kleven, Henrik Jacobsen & Schultz, Esben Anton, 2014. "Estimating taxable income responses using Danish tax reforms," LSE Research Online Documents on Economics 66122, London School of Economics and Political Science, LSE Library.
- Florian Scheuer & Joel Slemrod, 2020.
"Taxation and the Superrich,"
Annual Review of Economics, Annual Reviews, vol. 12(1), pages 189-211, August.
- Scheuer, Florian & Slemrod, Joel, 2019. "Taxation and the Superrich," CEPR Discussion Papers 13962, C.E.P.R. Discussion Papers.
- Florian Scheuer & Joel Slemrod, 2019. "Taxation and the Superrich," NBER Working Papers 26207, National Bureau of Economic Research, Inc.
- Florian Scheuer & Joel Slemrod, 2019. "Taxation and the superrich," ECON - Working Papers 337, Department of Economics - University of Zurich.
- Florian Scheuer & Joel Slemrod, 2019. "Taxation and the Superrich," CESifo Working Paper Series 7817, CESifo.
- Peter Hoeller, 2012. "Less Income Inequality and More Growth – Are they Compatible? Part 4. Top Incomes," OECD Economics Department Working Papers 927, OECD Publishing.
- Markus Jäntti & Jukka Pirttilä & Håkan Selin, 2014.
"Estimating Labour Supply Elasticities Based on Cross-Country Micro Data: A Bridge Between Micro and Macro Estimates?,"
CESifo Working Paper Series
4994, CESifo.
- Markus Jäntti & Jukka Pirttilä & Håkan Selin, 2013. "Estimating Labour Supply Elasticities Based on Cross-Country Micro Data: A Bridge between Micro and Macro Estimates?," LIS Working papers 583, LIS Cross-National Data Center in Luxembourg.
- Jäntti, Markus & Pirttilä, Jukka & Selin, Håkan, 2015. "Estimating labour supply elasticities based on cross-country micro data: A bridge between micro and macro estimates?," Journal of Public Economics, Elsevier, vol. 127(C), pages 87-99.
- Jäntti, Markus & Pirttilä, Jukka & Selin, Håkan, 2013. "Estimating labour supply elasticities based on cross-country micro data: A bridge between micro and macro estimates?," Working Paper Series, Center for Fiscal Studies 2013:1, Uppsala University, Department of Economics.
- Aaberge, Rolf & Modalsli, Jorgen Heibo & Francesconi, Marco & Vestad, Ola L., 2024.
"How Business Income Measures Affect Income Inequality and the Tax Burden,"
IZA Discussion Papers
17458, Institute of Labor Economics (IZA).
- Rolf Aaberge & Marco Francesconi & Jørgen Modalsli & Ola L. Vestad, 2024. "How Business Income Measures Affect Income Inequality and the Tax Burden," CESifo Working Paper Series 11496, CESifo.
- Dan Usher, 2013. "Two Sources Of Bias In Estimating The Peak Of The Laffer Curve," Working Paper 1320, Economics Department, Queen's University.
- Ian Parry, 2013. "Fiscal instruments for climate finance," Chapters, in: Roger Fouquet (ed.), Handbook on Energy and Climate Change, chapter 16, pages 377-402, Edward Elgar Publishing.
- Elinder, Mikael & Erixson, Oscar & Ohlsson, Henry, 2010.
"The Effect of Inheritance Receipt on Labor and Capital Income: Evidence from Swedish Panel Data,"
Working Paper Series, Center for Fiscal Studies
2010:3, Uppsala University, Department of Economics.
- Elinder, Mikael & Erixson, Oscar & Ohlsson, Henry, 2011. "Carnegie visits Nobel: Do inheritances affect labor and capital income?," Working Paper Series 2011:5, Uppsala University, Department of Economics.
- Elinder Mikael & Erixson Oscar & Ohlsson Henry, 2012. "The Impact of Inheritances on Heirs' Labor and Capital Income," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-37, December.
- Panayiota Lyssiotou & Elena Savva, 2021. "Labor supply responses to income tax free and bracket expansions," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 49(7), pages 1225-1239, November.
- Foellmi, Reto & MartÃnez, Isabel Z., 2014. "Volatile Top Income Shares in Switzerland? Reassessing the Evolution Between 1981 and 2009," CEPR Discussion Papers 10006, C.E.P.R. Discussion Papers.
- Ferey, Antoine, 2022. "Redistribution and Unemployment Insurance," Rationality and Competition Discussion Paper Series 345, CRC TRR 190 Rationality and Competition.
- David S. Lee & Pauline Leung & Christopher J. O'Leary & Zhuan Pei & Simon Quach, 2019.
"Are Sufficient Statistics Necessary? Nonparametric Measurement of Deadweight Loss from Unemployment Insurance,"
Working Papers
2019-3, Princeton University. Economics Department..
- David S. Lee & Pauline Leung & Christopher J. O'Leary & Zhuan Pei & Simon Quach, 2019. "Are Sufficient Statistics Necessary? Nonparametric Measurement of Deadweight Loss from Unemployment Insurance," NBER Working Papers 25574, National Bureau of Economic Research, Inc.
- Lee, David S. & Leung, Pauline & O'Leary, Christopher J. & Pei, Zhuan & Quach, Simon, 2019. "Are Sufficient Statistics Necessary? Nonparametric Measurement of Deadweight Loss from Unemployment Insurance," IZA Discussion Papers 12154, Institute of Labor Economics (IZA).
- David S. Lee & Pauline Leung & Christopher J. O’Leary & Zhuan Pei & Simon Quach, 2021. "Are Sufficient Statistics Necessary? Nonparametric Measurement of Deadweight Loss from Unemployment Insurance," Journal of Labor Economics, University of Chicago Press, vol. 39(S2), pages 455-506.
- Alex Brill, 2016. "Tax reform: Ryan-Brady plan is a better way," AEI Economic Perspectives, American Enterprise Institute, October.
- Mr. Alexander D Klemm & Ms. Li Liu & Mr. Victor Mylonas & Mr. Philippe Wingender, 2018. "Are Elasticities of Taxable Income Rising?," IMF Working Papers 2018/132, International Monetary Fund.
- Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2017.
"The Effect of Corporate Taxes on Investment: Evidence from the Colombian Firms,"
IHEID Working Papers
10-2017, Economics Section, The Graduate Institute of International Studies.
- Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2017. "The effect of corporate taxes on investment: Evidence from the Colombian firms," Borradores de Economia 1001, Banco de la Republica de Colombia.
- Richard Blundell, 2016. "Coase Lecture—Human Capital, Inequality and Tax Reform: Recent Past and Future Prospects," Economica, London School of Economics and Political Science, vol. 83(330), pages 201-218, April.
- Neisser, Carina, 2017.
"The elasticity of taxable income: A meta-regression analysis,"
ZEW Discussion Papers
17-032, ZEW - Leibniz Centre for European Economic Research.
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- P. Aghion & U. Akcigit & M. Lequien & S. Stantcheva, 2018.
"Tax Simplicity and Heterogeneous Learning,"
Working papers
665, Banque de France.
- Aghion, Philippe & Akcigit, Ufuk & Lequien, Matthieu & Stantcheva, Stefanie, 2017. "Tax simplicity and heterogeneous learning," LSE Research Online Documents on Economics 86613, London School of Economics and Political Science, LSE Library.
- Stantcheva, Stefanie & Aghion, Philippe & Lequien, Matthieu & Akcigit, Ufuk, 2017. "Tax Simplicity and Heterogeneous Learning," CEPR Discussion Papers 12471, C.E.P.R. Discussion Papers.
- Philippe Aghion & Ufuk Akcigit & Matthieu Lequien & Stefanie Stantcheva, 2017. "Tax simplicity and heterogeneous learning," CEP Discussion Papers dp1516, Centre for Economic Performance, LSE.
- Ana Gamarra Rondinel & José Félix Sanz-Sanz & María Arrazola, 2024. "The individual Laffer curve: evidence from the Spanish income tax," Empirical Economics, Springer, vol. 67(6), pages 2719-2769, December.
- Hakan Selin & Laurent Simula, 2017.
"Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins,"
Post-Print
halshs-01661921, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Working Papers hal-01505648, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661934, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print hal-02118868, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661924, HAL.
- Selin, H. & Simula, L., 2017. "Income creation and/or income shifting? The intensive vs the extensive shifting margins," Working Papers 2017-03, Grenoble Applied Economics Laboratory (GAEL).
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01661930, HAL.
- Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01666994, HAL.
- Keane, Michael P., 2022. "Recent research on labor supply: Implications for tax and transfer policy," Labour Economics, Elsevier, vol. 77(C).
- Nazila Alinaghi & John Creedy & Norman Gemmell, 2021. "Designing Personal Income Tax and Transfer Reforms: Alternative Modelling Approaches," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 54(4), pages 445-461, December.
- Doina Radulescu & Doina Maria Radulescu, 2010.
"The Effects of a Bonus Tax on Manager Compensation and Welfare,"
CESifo Working Paper Series
3030, CESifo.
- Doina Radulescu, 2012. "The Effects of a Bonus Tax on Manager Compensation and Welfare," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 1-16, March.
- Natasha Sarin & Lawrence Summers & Owen Zidar & Eric Zwick, 2022.
"Rethinking How We Score Capital Gains Tax Reform,"
Tax Policy and the Economy, University of Chicago Press, vol. 36(1), pages 1-33.
- Natasha Sarin & Lawrence Summers & Owen Zidar & Eric Zwick, 2021. "Rethinking How We Score Capital Gains Tax Reform," Working Papers 2021-22, Princeton University. Economics Department..
- Natasha Sarin & Lawrence H. Summers & Owen M. Zidar & Eric Zwick, 2021. "Rethinking How We Score Capital Gains Tax Reform," NBER Working Papers 28362, National Bureau of Economic Research, Inc.
- Natasha Sarin & Lawrence Summers & Owen Zidar & Eric Zwick, 2022. "Rethinking How We Score Capital Gains Tax Reform," Working Papers 298, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Natasha Sarin & Lawrence H. Summers & Owen M. Zidar & Eric Zwick, 2021. "Rethinking How We Score Capital Gains Tax Reform," Working Papers 2021-10, Becker Friedman Institute for Research In Economics.
- Natasha Sarin & Lawrence Summers & Owen Zidar & Eric Zwick, 2021. "Rethinking How We Score Capital Gains Tax Reform," NBER Chapters, in: Tax Policy and the Economy, Volume 36, pages 1-33, National Bureau of Economic Research, Inc.
- Egbert L. W. Jongen & Maaike Stoel, 2019. "The Elasticity of Taxable Labour Income in the Netherlands," De Economist, Springer, vol. 167(4), pages 359-386, December.
- Nicole Bosch & Miriam Gielen & Egbert Jongen & Mauro Mastrogiacomo (DNB & voorheen CPB), 2013. "A structural analysis of labour supply elasticities in the Netherlands," CPB Discussion Paper 235, CPB Netherlands Bureau for Economic Policy Analysis.
- Aronsson, Thomas & Johansson-Stenman, Olof, 2023. "Optimal Taxation and Other-Regarding Preferences," Umeå Economic Studies 1016, Umeå University, Department of Economics.
- Reichlin, Pietro & Borri, Nicola, 2019.
"Optimal Taxation with Homeownership and Wealth Inequality,"
CEPR Discussion Papers
14144, C.E.P.R. Discussion Papers.
- Nicola Borri & Pietro Reichlin, 2021. "Optimal Taxation with Home Ownership and Wealth Inequality," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 40, pages 64-84, April.
- Pomeranz, Dina & Vila-Belda, José, 2019.
"Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities,"
CEPR Discussion Papers
13688, C.E.P.R. Discussion Papers.
- Dina Pomeranz & José Vila-Belda, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
- Annette Alstadsæter & Marie Bjørneby & Wojciech Kopczuk & Simen Markussen & Knut Røed, 2022. "Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax: Evidence from Norwegian Micro Data," NBER Working Papers 30031, National Bureau of Economic Research, Inc.
- Akay, Alpaslan & Bargain, Olivier B. & Dolls, Mathias & Neumann, Dirk & Peichl, Andreas & Siegloch, Sebastian, 2012.
"Happy Taxpayers? Income Taxation and Well-Being,"
IZA Discussion Papers
6999, Institute of Labor Economics (IZA).
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- Weber, Caroline E., 2014. "Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences," Journal of Public Economics, Elsevier, vol. 117(C), pages 90-103.
- Liang, Che-Yuan, 2014. "Distribution-Free Structural Estimation with Nonlinear Budget Sets," Working Paper Series, Center for Fiscal Studies 2014:4, Uppsala University, Department of Economics.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- Alejandro Badel & Mark Huggett, 2014.
"Taxing top earners: a human capital perspective,"
Working Papers
2014-17, Federal Reserve Bank of St. Louis.
- Seth H. Giertz, 2008.
"Taxable Income Responses to 1990s Tax Acts: Further Explorations: Working Paper 2008-08,"
Working Papers
20206, Congressional Budget Office.
Cited by:
- Neisser, Carina, 2017.
"The elasticity of taxable income: A meta-regression analysis,"
ZEW Discussion Papers
17-032, ZEW - Leibniz Centre for European Economic Research.
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- Neisser, Carina, 2017.
"The elasticity of taxable income: A meta-regression analysis,"
ZEW Discussion Papers
17-032, ZEW - Leibniz Centre for European Economic Research.
- Giertz, Seth, 2008.
"Taxable Income Responses to 1990s Tax Acts: Further Explorations,"
MPRA Paper
17602, University Library of Munich, Germany.
Cited by:
- Neisser, Carina, 2017.
"The elasticity of taxable income: A meta-regression analysis,"
ZEW Discussion Papers
17-032, ZEW - Leibniz Centre for European Economic Research.
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- Seth H. Giertz, 2008. "Panel Data Techniques and the Elasticity of Taxable Income: Working Paper 2008-11," Working Papers 20407, Congressional Budget Office.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- Neisser, Carina, 2017.
"The elasticity of taxable income: A meta-regression analysis,"
ZEW Discussion Papers
17-032, ZEW - Leibniz Centre for European Economic Research.
- Giertz, Seth, 2007.
"The Elasticity of Taxable Income over the 1980s and 1990s,"
MPRA Paper
18313, University Library of Munich, Germany.
- Giertz, Seth H., 2007. "The Elasticity of Taxable Income Over the 1980s and 1990s," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 743-768, December.
Cited by:
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015.
"Individual heterogeneity, nonlinear budget sets and taxable income,"
CeMMAP working papers
21/15, Institute for Fiscal Studies.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2014. "Individual heterogeneity, nonlinear budget sets, and taxable income," CeMMAP working papers CWP21/14, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
- Blomquist, Sören & Kumar, Anil & Liang, Che-Yuan & Newey, Whitney K., 2014. "Individual Heterogeneity, Nonlinear Budget Sets, and Taxable Income," Working Paper Series, Center for Fiscal Studies 2014:1, Uppsala University, Department of Economics.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2014. "Individual heterogeneity, nonlinear budget sets, and taxable income," CeMMAP working papers 21/14, Institute for Fiscal Studies.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015. "Individual heterogeneity, nonlinear budget sets and taxable income," CeMMAP working papers CWP21/15, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
- Sören Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015. "Individual Heterogeneity, Nonlinear Budget Sets, and Taxable Income," CESifo Working Paper Series 5320, CESifo.
- Neisser, Carina, 2017.
"The elasticity of taxable income: A meta-regression analysis,"
ZEW Discussion Papers
17-032, ZEW - Leibniz Centre for European Economic Research.
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- Díaz-Caro, Carlos & Onrubia, Jorge, 2018.
"How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax,"
Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 12, pages 1-25.
- Díaz-Caro, Carlos & Onrubia Fernández, Jorge, 2018. "How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax," Economics Discussion Papers 2018-48, Kiel Institute for the World Economy (IfW Kiel).
- Michael Sicsic, 2021.
"Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?,"
Working Papers
hal-03151089, HAL.
- Michaël Sicsic, 2022. "Does labour income react more to income tax or means-tested benefits reforms?," Post-Print hal-04103614, HAL.
- Michaël Sicsic, 2022. "Does labour income react more to income tax or means‐tested benefits reforms?," Fiscal Studies, John Wiley & Sons, vol. 43(3), pages 291-319, September.
- Michaël Sicsic, 2020. "Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?," TEPP Working Paper 2020-03, TEPP.
- Sören Blomquist & Håkan Selin, 2009.
"Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates,"
CESifo Working Paper Series
2644, CESifo.
- Blomquist, Sören & Selin, Håkan, 2010. "Hourly wage rate and taxable labor income responsiveness to changes in marginal tax rates," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 878-889, December.
- Blomquist, Sören & Selin, Håkan, 2008. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series, Center for Fiscal Studies 2009:1, Uppsala University, Department of Economics.
- Blomquist, Sören & Selin, Håkan, 2008. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series 2008:16, Uppsala University, Department of Economics.
- John Creedy & Norman Gemmell, 2011. "Tax Rates and Revenue Changes: Behavioural and Structural Factors," Treasury Working Paper Series 11/05, New Zealand Treasury.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2022.
"Nonlinear Budget Set Regressions for the Random Utility Model,"
Working Papers
2219, Federal Reserve Bank of Dallas.
- Sören Blomquist & Anil Kumar & Che-Yuan Liang & Whitney Newey, 2023. "Nonlinear Budget Set Regressions for the Random Utility Model," NBER Working Papers 31194, National Bureau of Economic Research, Inc.
- Abby Alpert & David Powell, 2014. "Estimating Intensive and Extensive Tax Responsiveness Do Older Workers Respond to Income Taxes?," Working Papers WR-987-1, RAND Corporation.
- Carey, Simon & Creedy, John & Gemmell, Norman & Teng, Josh, 2012.
"Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument,"
Working Paper Series
18710, Victoria University of Wellington, Chair in Public Finance.
- Simon Carey & John Creedy & Norman Gemmell & Josh Teng, 2013. "Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument," Treasury Working Paper Series 13/08, New Zealand Treasury.
- Jos順鬩x Sanz-Sanz & Mar𨁁rrazola-Vacas & Nuria Rueda-L & Desiderio Romero-Jordᮠ, 2015. "Reported gross income and marginal tax rates: estimation of the behavioural reactions of Spanish taxpayers," Applied Economics, Taylor & Francis Journals, vol. 47(5), pages 466-484, January.
- Eiji Yamamura & Ryo Ishida, 2021. "Analysis of the implementation of information disclosure ordinances in Japan: the effect on the income of chief executives in local governments," Constitutional Political Economy, Springer, vol. 32(1), pages 52-67, March.
- Robert McClelland & Shannon Mok, 2012. "A Review of Recent Research on Labor Supply Elasticities: Working Paper 2012-12," Working Papers 43675, Congressional Budget Office.
- Uribe-Terán, Carlos, 2021. "Higher taxes at the top? The role of tax avoidance," Journal of Economic Dynamics and Control, Elsevier, vol. 129(C).
- Gian Maria Tomat, 2018. "The elasticity of personal income: evidence from survey data," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 433-462, August.
- Aspen Gorry & Kevin A. Hassett & R. Glenn Hubbard & Aparna Mathur, 2015.
"The Response of Deferred Executive Compensation to Changes in Tax Rates,"
NBER Working Papers
21516, National Bureau of Economic Research, Inc.
- Aspen Gorry & Kevin A. Hassett & R. Glenn Hubbard & Aparna Mathur, 2017. "The Response of Deferred Executive Compensation to Changes in Tax Rates," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
- Gorry, Aspen & Hassett, Kevin A. & Hubbard, R. Glenn & Mathur, Aparna, 2017. "The response of deferred executive compensation to changes in tax rates," Journal of Public Economics, Elsevier, vol. 151(C), pages 28-40.
- Henrik Jacobsen Kleven & Esben Anton Schultz, 2014. "Estimating Taxable Income Responses Using Danish Tax Reforms," American Economic Journal: Economic Policy, American Economic Association, vol. 6(4), pages 271-301, November.
- Bev Dahlby & Ergete Ferede, 2012. "The effects of tax rate changes on tax bases and the marginal cost of public funds for Canadian provincial governments," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(6), pages 844-883, December.
- Canice Prendergast, 2015. "The Empirical Content of Pay-for-Performance," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 31(2), pages 242-261.
- Joshua Rauh & Ryan J. Shyu, 2019. "Behavioral Responses to State Income Taxation of High Earners: Evidence from California," NBER Working Papers 26349, National Bureau of Economic Research, Inc.
- ZHAO Meng (KONISHI Moe), 2017. "Health-Related Income Gaps and the Effectiveness of Redistributive Policies in Japan," Discussion papers 17039, Research Institute of Economy, Trade and Industry (RIETI).
- Hakan Yilmazkuday, 2011. "Intranational Trade and Regional Tax Rates: A Welfare Analysis on the U.S. Economy," Working Papers 1106, Florida International University, Department of Economics.
- Bruce D. Meyer & Derek Wu & Grace Finley & Patrick Langetieg & Carla Medalia & Mark Payne & Alan Plumley, 2020.
"The Accuracy of Tax Imputations: Estimating Tax Liabilities and Credits Using Linked Survey and Administrative Data,"
NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 459-498,
National Bureau of Economic Research, Inc.
- Bruce D. Meyer & Derek Wu & Grace Finley & Patrick Langetieg & Carla Medalia & Mark Payne & Alan Plumley, 2020. "The Accuracy of Tax Imputations: Estimating Tax Liabilities and Credits Using Linked Survey and Administrative Data," NBER Working Papers 28229, National Bureau of Economic Research, Inc.
- Robert McClelland & Shannon Mok, 2014. "Labor Force Participation Elasticities of Women and Secondary Earners within Married Couples: Working Paper 2014-06," Working Papers 49433, Congressional Budget Office.
- Creedy, John & Gemmell, Norman, 2012.
"Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures,"
Working Paper Series
18713, Victoria University of Wellington, Chair in Public Finance.
- John Creedy, 2013. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series 13/24, New Zealand Treasury.
- John Creedy & Norman Gemmell, 2013. "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series 13/27, New Zealand Treasury.
- Singleton, Perry, 2011. "The Effect of Taxes on Taxable Earnings: Evidence From the 2001 and Related U.S. Federal Tax Acts," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 323-351, June.
- Heim, Bradley T., 2010. "The responsiveness of self-employment income to tax rate changes," Labour Economics, Elsevier, vol. 17(6), pages 940-950, December.
- Henrik Jacobsen Kleven & Esben Anton Schultz, 2011. "Estimating Taxable Income Responses using Danish Tax Reforms," EPRU Working Paper Series 2011-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Abby Alpert & David Powell, 2020. "Estimating Intensive And Extensive Tax Responsiveness," Economic Inquiry, Western Economic Association International, vol. 58(4), pages 1855-1873, October.
- Miyazaki, Takeshi & Ishida, Ryo, 2016.
"Estimating the Elasticity of Taxable Income: Evidence from Top Japanese Taxpayers,"
MPRA Paper
74623, University Library of Munich, Germany.
- Miyazaki, Takeshi & Ishida, Ryo, 2022. "Estimating the elasticity of taxable income: Evidence from top Japanese taxpayers," Japan and the World Economy, Elsevier, vol. 61(C).
- Derek Messacar, 2022. "Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform," Cahiers de recherche / Working Papers 10, Institut sur la retraite et l'épargne / Retirement and Savings Institute.
- Creedy, John & Gemmell, Norman, 2012.
"Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems: Behavioural and Structural Factors,"
Working Paper Series
18712, Victoria University of Wellington, Chair in Public Finance.
- John Creedy & Norman Gemmell, 2013. "Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(6), pages 974-991, December.
- Christina D. Romer & David H. Romer, 2014.
"The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era,"
American Economic Journal: Economic Policy, American Economic Association, vol. 6(3), pages 242-281, August.
- Christina D. Romer & David H. Romer, 2012. "The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era," NBER Working Papers 17860, National Bureau of Economic Research, Inc.
- John Deskins & William Fox, 2008. "Measuring Behavioral Responses to the Property Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0816, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- Emily Y. Lin & Patricia K. Tong, 2017. "Married couple work participation and earnings elasticities: evidence from tax data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 997-1025, December.
- Creedy, John & Gemmell, Norman, 2014. "Measuring Revenue-Maximising Elasticities of Taxable Income: Evidence for the US Income Tax," Working Paper Series 18803, Victoria University of Wellington, Chair in Public Finance.
- Johannes Hermanus Kemp, 2020. "The elasticity of taxable income: New data and estimates for South Africa," WIDER Working Paper Series wp-2020-29, World Institute for Development Economic Research (UNU-WIDER).
- Sarah K. Burns & James P. Ziliak, 2017. "Identifying the Elasticity of Taxable Income," Economic Journal, Royal Economic Society, vol. 127(600), pages 297-329, March.
- Arrazola, María & de Hevia, José & Romero, Desiderio & Sanz-Sanz, José Félix, 2014. "Personal Income Tax Reforms and the Elasticity of Reported Income to Marginal Tax Rates: An Empirical Analysis Applied to Spain," Working Paper Series 18851, Victoria University of Wellington, Chair in Public Finance.
- Nada, Eissa & Giertz, Seth, 2006.
"Trends in High Incomes and Behavioral Responses to Taxation: Evidence from Executive Compensation and Statistics of Income Data,"
MPRA Paper
17604, University Library of Munich, Germany.
Cited by:
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015.
"Individual heterogeneity, nonlinear budget sets and taxable income,"
CeMMAP working papers
21/15, Institute for Fiscal Studies.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2014. "Individual heterogeneity, nonlinear budget sets, and taxable income," CeMMAP working papers CWP21/14, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
- Blomquist, Sören & Kumar, Anil & Liang, Che-Yuan & Newey, Whitney K., 2014. "Individual Heterogeneity, Nonlinear Budget Sets, and Taxable Income," Working Paper Series, Center for Fiscal Studies 2014:1, Uppsala University, Department of Economics.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2014. "Individual heterogeneity, nonlinear budget sets, and taxable income," CeMMAP working papers 21/14, Institute for Fiscal Studies.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015. "Individual heterogeneity, nonlinear budget sets and taxable income," CeMMAP working papers CWP21/15, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
- Sören Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015. "Individual Heterogeneity, Nonlinear Budget Sets, and Taxable Income," CESifo Working Paper Series 5320, CESifo.
- Dana Andersen & Ramón López, 2012.
"Do Tax Cuts Encourage Rent-Seeking by Top Corporate Executives? Theory and Evidence,"
Working Papers
wp360, University of Chile, Department of Economics.
- Dana C. Andersen & Ramón López, 2019. "Do Tax Cuts Encourage Rent Seeking By Top Corporate Executives? Theory And Evidence," Contemporary Economic Policy, Western Economic Association International, vol. 37(2), pages 219-235, April.
- Costas Meghir & David Phillips, 2008.
"Labour supply and taxes,"
IFS Working Papers
W08/04, Institute for Fiscal Studies.
- Meghir, Costas & Phillips, David, 2008. "Labour Supply and Taxes," IZA Discussion Papers 3405, Institute of Labor Economics (IZA).
- Seth H. Giertz, 2008. "Panel Data Techniques and the Elasticity of Taxable Income: Working Paper 2008-11," Working Papers 20407, Congressional Budget Office.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015.
"Individual heterogeneity, nonlinear budget sets and taxable income,"
CeMMAP working papers
21/15, Institute for Fiscal Studies.
- Seth H. Giertz, 2006.
"The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis: Working Paper 2006-03,"
Working Papers
17611, Congressional Budget Office.
Cited by:
- Seth H. Giertz, 2008. "A Sensitivity Analysis of the Elasticity of Taxable Income: Working Paper 2008-01," Working Papers 19435, Congressional Budget Office.
- Holmlund, Bertil & Söderström, Martin, 2008. "Estimating dynamic income responses to tax reforms: Swedish evidence," Working Paper Series 2008:28, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Heim, Bradley T., 2010. "The responsiveness of self-employment income to tax rate changes," Labour Economics, Elsevier, vol. 17(6), pages 940-950, December.
- Jukka Pirttilä & Håkan Selin, 2006.
"How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993,"
CESifo Working Paper Series
1875, CESifo.
- Jukka Pirttilä & Håkan Selin, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," Working Papers 223, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Pirttilä, Jukka & Selin, Håkan, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," Working Paper Series 2006:26, Uppsala University, Department of Economics.
- Xinming Du, 2023. "Symptom or Culprit? Social Media, Air Pollution, and Violence," CESifo Working Paper Series 10296, CESifo.
- Giertz, Seth, 2006.
"The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis,"
MPRA Paper
17603, University Library of Munich, Germany.
Cited by:
- Seth H. Giertz, 2008. "A Sensitivity Analysis of the Elasticity of Taxable Income: Working Paper 2008-01," Working Papers 19435, Congressional Budget Office.
- Holmlund, Bertil & Söderström, Martin, 2008. "Estimating dynamic income responses to tax reforms: Swedish evidence," Working Paper Series 2008:28, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Heim, Bradley T., 2010. "The responsiveness of self-employment income to tax rate changes," Labour Economics, Elsevier, vol. 17(6), pages 940-950, December.
- Jukka Pirttilä & Håkan Selin, 2006.
"How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993,"
CESifo Working Paper Series
1875, CESifo.
- Jukka Pirttilä & Håkan Selin, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," Working Papers 223, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
- Pirttilä, Jukka & Selin, Håkan, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," Working Paper Series 2006:26, Uppsala University, Department of Economics.
- Xinming Du, 2023. "Symptom or Culprit? Social Media, Air Pollution, and Violence," CESifo Working Paper Series 10296, CESifo.
- Nada O. Eissa & Seth H. Giertz, 2006.
"Trends in High Incomes and Behavioral Responses to Taxation: Evidence from Executive Compensation and Statistics of Income Data: Working Paper 2006-14,"
Working Papers
18272, Congressional Budget Office.
Cited by:
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015.
"Individual heterogeneity, nonlinear budget sets and taxable income,"
CeMMAP working papers
21/15, Institute for Fiscal Studies.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2014. "Individual heterogeneity, nonlinear budget sets, and taxable income," CeMMAP working papers CWP21/14, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
- Blomquist, Sören & Kumar, Anil & Liang, Che-Yuan & Newey, Whitney K., 2014. "Individual Heterogeneity, Nonlinear Budget Sets, and Taxable Income," Working Paper Series, Center for Fiscal Studies 2014:1, Uppsala University, Department of Economics.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2014. "Individual heterogeneity, nonlinear budget sets, and taxable income," CeMMAP working papers 21/14, Institute for Fiscal Studies.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015. "Individual heterogeneity, nonlinear budget sets and taxable income," CeMMAP working papers CWP21/15, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
- Sören Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015. "Individual Heterogeneity, Nonlinear Budget Sets, and Taxable Income," CESifo Working Paper Series 5320, CESifo.
- Dana Andersen & Ramón López, 2012.
"Do Tax Cuts Encourage Rent-Seeking by Top Corporate Executives? Theory and Evidence,"
Working Papers
wp360, University of Chile, Department of Economics.
- Dana C. Andersen & Ramón López, 2019. "Do Tax Cuts Encourage Rent Seeking By Top Corporate Executives? Theory And Evidence," Contemporary Economic Policy, Western Economic Association International, vol. 37(2), pages 219-235, April.
- Costas Meghir & David Phillips, 2008.
"Labour supply and taxes,"
IFS Working Papers
W08/04, Institute for Fiscal Studies.
- Meghir, Costas & Phillips, David, 2008. "Labour Supply and Taxes," IZA Discussion Papers 3405, Institute of Labor Economics (IZA).
- Seth H. Giertz, 2008. "Panel Data Techniques and the Elasticity of Taxable Income: Working Paper 2008-11," Working Papers 20407, Congressional Budget Office.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- Seth H. Giertz & Jacob A. Mortenson, 2013. "Recent Income Trends for Top Executives: Evidence From Tax Return Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(4), pages 913-938, December.
- Soren Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015.
"Individual heterogeneity, nonlinear budget sets and taxable income,"
CeMMAP working papers
21/15, Institute for Fiscal Studies.
- Seth H. Giertz, 2005.
"A Sensitivity Analysis of the Elasticity of Taxable Income: Working Paper 2005-01,"
Working Papers
16237, Congressional Budget Office.
Cited by:
- Giertz, Seth, 2006. "The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis," MPRA Paper 17603, University Library of Munich, Germany.
- Giertz, Seth, 2007.
"The Elasticity of Taxable Income over the 1980s and 1990s,"
MPRA Paper
18313, University Library of Munich, Germany.
- Giertz, Seth H., 2007. "The Elasticity of Taxable Income Over the 1980s and 1990s," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 743-768, December.
- Nada, Eissa & Giertz, Seth, 2006. "Trends in High Incomes and Behavioral Responses to Taxation: Evidence from Executive Compensation and Statistics of Income Data," MPRA Paper 17604, University Library of Munich, Germany.
- Giertz, Seth, 2005.
"A Sensitivity Analysis of the Elasticity of Taxable Income,"
MPRA Paper
17601, University Library of Munich, Germany.
Cited by:
- Giertz, Seth, 2008. "Panel Data Techniques and the Elasticity of Taxable Income," MPRA Paper 17600, University Library of Munich, Germany.
- Giertz, Seth, 2006. "The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis," MPRA Paper 17603, University Library of Munich, Germany.
- Giertz, Seth, 2007.
"The Elasticity of Taxable Income over the 1980s and 1990s,"
MPRA Paper
18313, University Library of Munich, Germany.
- Giertz, Seth H., 2007. "The Elasticity of Taxable Income Over the 1980s and 1990s," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 743-768, December.
- Nada, Eissa & Giertz, Seth, 2006. "Trends in High Incomes and Behavioral Responses to Taxation: Evidence from Executive Compensation and Statistics of Income Data," MPRA Paper 17604, University Library of Munich, Germany.
- Giertz, Seth, 2008. "Taxable Income Responses to 1990s Tax Acts: Further Explorations," MPRA Paper 17602, University Library of Munich, Germany.
- Giertz, Seth, 2004.
"Recent Literature on Taxable-Income Elasticities,"
MPRA Paper
16159, University Library of Munich, Germany.
Cited by:
- Áron Kiss & Pálma Mosberger, 2015.
"The elasticity of taxable income of high earners: evidence from Hungary,"
Empirical Economics, Springer, vol. 48(2), pages 883-908, March.
- Áron Kiss & Pálma Mosberger, 2011. "The elasticity of taxable income of high earners: Evidence from Hungary," MNB Working Papers 2011/11, Magyar Nemzeti Bank (Central Bank of Hungary).
- Adam Looney & Monica Singhal, 2005.
"The effect of anticipated tax changes on intertemporal labor supply and the realization of taxable income,"
Finance and Economics Discussion Series
2005-44, Board of Governors of the Federal Reserve System (U.S.).
- Adam Looney & Monica Singhal, 2006. "The Effect of Anticipated Tax Changes on Intertemporal Labor Supply and the Realization of Taxable Income," NBER Working Papers 12417, National Bureau of Economic Research, Inc.
- Looney, Adam & Singhal, Monica, 2006. "The Effect of Anticipated Tax Changes on Intertemporal Labor Supply and the Realization of Taxable Income," Working Paper Series rwp06-031, Harvard University, John F. Kennedy School of Government.
- Neisser, Carina, 2017.
"The elasticity of taxable income: A meta-regression analysis,"
ZEW Discussion Papers
17-032, ZEW - Leibniz Centre for European Economic Research.
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- Sören Blomquist & Håkan Selin, 2009.
"Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates,"
CESifo Working Paper Series
2644, CESifo.
- Blomquist, Sören & Selin, Håkan, 2010. "Hourly wage rate and taxable labor income responsiveness to changes in marginal tax rates," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 878-889, December.
- Blomquist, Sören & Selin, Håkan, 2008. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series, Center for Fiscal Studies 2009:1, Uppsala University, Department of Economics.
- Blomquist, Sören & Selin, Håkan, 2008. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series 2008:16, Uppsala University, Department of Economics.
- Giertz, Seth, 2008. "Panel Data Techniques and the Elasticity of Taxable Income," MPRA Paper 17600, University Library of Munich, Germany.
- Vincenzo Prete & Alessandro Sommacal & Claudio Zoli, 2016. "Optimal Non-Welfarist Income Taxation for Inequality and Polarization Reduction," Working Papers 23/2016, University of Verona, Department of Economics.
- Iris Claus & John Creedy & Josh Teng, 2010.
"The Elasticity of Taxable Income in New Zealand,"
CAMA Working Papers
2010-21, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Iris Claus & John Creedy & Josh Teng, 2012. "The Elasticity of Taxable Income in New Zealand," Treasury Working Paper Series 12/03, New Zealand Treasury.
- Claus, Iris & Creedy, John & Teng, Josh, 2012. "The Elasticity of Taxable Income in New Zealand," Working Paper Series 18709, Victoria University of Wellington, Chair in Public Finance.
- Iris Claus & John Creedy & Josh Teng, 2012. "The Elasticity of Taxable Income in New Zealand," Fiscal Studies, Institute for Fiscal Studies, vol. 33(3), pages 287-303, September.
- Iris Claus & John Creedy & Josh Teng, 2010. "The Elasticity of Taxable Income in New Zealand," Department of Economics - Working Papers Series 1104, The University of Melbourne.
- Yu kun Wang & Li Zhang, 2021. "Underground economy and GDP growth: Evidence from China’s tax reforms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 7(1), pages 87-107.
- Carey, Simon & Creedy, John & Gemmell, Norman & Teng, Josh, 2012.
"Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument,"
Working Paper Series
18710, Victoria University of Wellington, Chair in Public Finance.
- Simon Carey & John Creedy & Norman Gemmell & Josh Teng, 2013. "Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument," Treasury Working Paper Series 13/08, New Zealand Treasury.
- Seth H. Giertz, 2005. "A Sensitivity Analysis of the Elasticity of Taxable Income: Working Paper 2005-01," Working Papers 16237, Congressional Budget Office.
- Jos順鬩x Sanz-Sanz & Mar𨁁rrazola-Vacas & Nuria Rueda-L & Desiderio Romero-Jordᮠ, 2015. "Reported gross income and marginal tax rates: estimation of the behavioural reactions of Spanish taxpayers," Applied Economics, Taylor & Francis Journals, vol. 47(5), pages 466-484, January.
- Feldstein, Martin, 2005.
"Structural Reform of Social Security,"
Scholarly Articles
2794830, Harvard University Department of Economics.
- Martin Feldstein, 2005. "Structural Reform of Social Security," Journal of Economic Perspectives, American Economic Association, vol. 19(2), pages 33-55, Spring.
- Martin Feldstein, 2005. "Structural Reform of Social Security," NBER Working Papers 11098, National Bureau of Economic Research, Inc.
- Holmlund, Bertil & Söderström, Martin, 2007.
"Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach,"
IZA Discussion Papers
3088, Institute of Labor Economics (IZA).
- Bertil Holmlund & Martin Söderström, 2007. "Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach," CESifo Working Paper Series 2121, CESifo.
- Holmlund, Bertil & Söderström, Martin, 2007. "Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach," Working Paper Series 2007:25, Uppsala University, Department of Economics.
- Varga, Gergely & Nobilis, Benedek & Svraka, András, 2018.
"Adóköteles jövedelmek rugalmassága – egy identifikációs kísérlet a családi adókedvezmény 2011-es bevezetése alapján [Elasticity of Taxable Income: An Experiment for Identification Based on the Intr,"
Taxation Working Papers
3, Ministry of Finance, Department of Tax Policy and International Taxation.
- Varga, Gergely & Nobilis, Benedek & Svraka, András, 2018. "Adóköteles jövedelmek rugalmassága – egy identifikációs kísérlet a családi adókedvezmény 2011-es bevezetése alapján [Elasticity of Taxable Income: An Experiment for Identification Based on the Intr," MPRA Paper 88229, University Library of Munich, Germany.
- Holmlund, Bertil & Söderström, Martin, 2008. "Estimating dynamic income responses to tax reforms: Swedish evidence," Working Paper Series 2008:28, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Benedek, Dóra & Kiss, Áron, 2011. "Mikroszimulációs elemzés a személyi jövedelemadó módosításainak hatásvizsgálatában [Micro-simulation analysis in examination of the effects of personal income-tax changes]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 97-110.
- Bradley T. Heim, 2009. "The effect of recent tax changes on taxable income: Evidence from a new panel of tax returns," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 28(1), pages 147-163.
- Giertz, Seth, 2006. "The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis," MPRA Paper 17603, University Library of Munich, Germany.
- Sophia Igdalov & Roni Frish & Noam Zussman, 2017. "The Wage Response to a Reduction in Income Tax Rates: The 2003–2009 Tax Reform in Israel," Bank of Israel Working Papers 2017.14, Bank of Israel.
- Giertz, Seth, 2005. "A Sensitivity Analysis of the Elasticity of Taxable Income," MPRA Paper 17601, University Library of Munich, Germany.
- Giertz, Seth, 2007.
"The Elasticity of Taxable Income over the 1980s and 1990s,"
MPRA Paper
18313, University Library of Munich, Germany.
- Giertz, Seth H., 2007. "The Elasticity of Taxable Income Over the 1980s and 1990s," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 743-768, December.
- Michaud, Pierre-Carl & Goldman, Dana P. & Lakdawalla, Darius N. & Zheng, Yuhui & Gailey, Adam H., 2012.
"The value of medical and pharmaceutical interventions for reducing obesity,"
Journal of Health Economics, Elsevier, vol. 31(4), pages 630-643.
- Pierre-Carl Michaud & Dana Goldman & Darius Lakdawalla & Yuhui Zhen & Adam H. Gailey, 2011. "The Value of Medican and Pharmaceutical Interventions for Reducing Obesity," Cahiers de recherche 1109, CIRPEE.
- Heim, Bradley T., 2010. "The responsiveness of self-employment income to tax rate changes," Labour Economics, Elsevier, vol. 17(6), pages 940-950, December.
- Lang (Kate) Yang & Bradley T. Heim, 2017. "Responsiveness of Income to Local Income Taxes: Evidence from Indiana," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(2), pages 367-392, June.
- Schmidt, Thomas-Patrick & Müller, Heiko, 2012. "Die Elastizitat des zu versteuernden Einkommens in Deutschland: Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels," arqus Discussion Papers in Quantitative Tax Research 132, arqus - Arbeitskreis Quantitative Steuerlehre.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- Nada, Eissa & Giertz, Seth, 2006. "Trends in High Incomes and Behavioral Responses to Taxation: Evidence from Executive Compensation and Statistics of Income Data," MPRA Paper 17604, University Library of Munich, Germany.
- Holmlund Bertil & Söderström Martin, 2011. "Estimating Dynamic Income Responses to Tax Reform," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-38, November.
- Seth H. Giertz, 2006. "The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis: Working Paper 2006-03," Working Papers 17611, Congressional Budget Office.
- Aron Kiss, 2013.
"The optimal top marginal tax rate: Application to Hungary,"
European Journal of Government and Economics, Europa Grande, vol. 2(2), pages 100-118, December.
- Aron Kiss, 2013. "Developments in the theory of optimal income taxation with applications to the Hungarian tax system," CERS-IE WORKING PAPERS 1317, Institute of Economics, Centre for Economic and Regional Studies.
- David H. Eaton, 2008. "Do Payroll Taxes Matter in Estimating Taxable Income Elasticities?," Public Finance Review, , vol. 36(6), pages 748-762, November.
- Áron Kiss & Pálma Mosberger, 2015.
"The elasticity of taxable income of high earners: evidence from Hungary,"
Empirical Economics, Springer, vol. 48(2), pages 883-908, March.
- Giertz, J Fred & Giertz, Seth, 2004.
"The 2002 Downturn in State Revenues: A Comparative Review and Analysis,"
MPRA Paper
18316, University Library of Munich, Germany.
- Giertz, J. Fred & Giertz, Seth H., 2004. "The 2002 Downturn in State Revenues: A Comparative Review and Analysis," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(1), pages 111-132, March.
Cited by:
- Saeid Mahdavi, 2013. "State Government Tax Revenue, Tax Revenue Composition and Tax Effort Index: An Assessment of the 1978-97 period," Working Papers 0213eco, College of Business, University of Texas at San Antonio.
- Seth H. Giertz, 2004.
"Recent Literature on Taxable-Income Elasticities: Technical Paper 2004-16,"
Working Papers
16189, Congressional Budget Office.
Cited by:
- Áron Kiss & Pálma Mosberger, 2015.
"The elasticity of taxable income of high earners: evidence from Hungary,"
Empirical Economics, Springer, vol. 48(2), pages 883-908, March.
- Áron Kiss & Pálma Mosberger, 2011. "The elasticity of taxable income of high earners: Evidence from Hungary," MNB Working Papers 2011/11, Magyar Nemzeti Bank (Central Bank of Hungary).
- Adam Looney & Monica Singhal, 2005.
"The effect of anticipated tax changes on intertemporal labor supply and the realization of taxable income,"
Finance and Economics Discussion Series
2005-44, Board of Governors of the Federal Reserve System (U.S.).
- Adam Looney & Monica Singhal, 2006. "The Effect of Anticipated Tax Changes on Intertemporal Labor Supply and the Realization of Taxable Income," NBER Working Papers 12417, National Bureau of Economic Research, Inc.
- Looney, Adam & Singhal, Monica, 2006. "The Effect of Anticipated Tax Changes on Intertemporal Labor Supply and the Realization of Taxable Income," Working Paper Series rwp06-031, Harvard University, John F. Kennedy School of Government.
- Neisser, Carina, 2017.
"The elasticity of taxable income: A meta-regression analysis,"
ZEW Discussion Papers
17-032, ZEW - Leibniz Centre for European Economic Research.
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- Giertz, Seth, 2008. "Panel Data Techniques and the Elasticity of Taxable Income," MPRA Paper 17600, University Library of Munich, Germany.
- Vincenzo Prete & Alessandro Sommacal & Claudio Zoli, 2016. "Optimal Non-Welfarist Income Taxation for Inequality and Polarization Reduction," Working Papers 23/2016, University of Verona, Department of Economics.
- Iris Claus & John Creedy & Josh Teng, 2010.
"The Elasticity of Taxable Income in New Zealand,"
CAMA Working Papers
2010-21, Centre for Applied Macroeconomic Analysis, Crawford School of Public Policy, The Australian National University.
- Iris Claus & John Creedy & Josh Teng, 2012. "The Elasticity of Taxable Income in New Zealand," Treasury Working Paper Series 12/03, New Zealand Treasury.
- Claus, Iris & Creedy, John & Teng, Josh, 2012. "The Elasticity of Taxable Income in New Zealand," Working Paper Series 18709, Victoria University of Wellington, Chair in Public Finance.
- Iris Claus & John Creedy & Josh Teng, 2012. "The Elasticity of Taxable Income in New Zealand," Fiscal Studies, Institute for Fiscal Studies, vol. 33(3), pages 287-303, September.
- Iris Claus & John Creedy & Josh Teng, 2010. "The Elasticity of Taxable Income in New Zealand," Department of Economics - Working Papers Series 1104, The University of Melbourne.
- Yu kun Wang & Li Zhang, 2021. "Underground economy and GDP growth: Evidence from China’s tax reforms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 7(1), pages 87-107.
- Seth H. Giertz, 2005. "A Sensitivity Analysis of the Elasticity of Taxable Income: Working Paper 2005-01," Working Papers 16237, Congressional Budget Office.
- Jos順鬩x Sanz-Sanz & Mar𨁁rrazola-Vacas & Nuria Rueda-L & Desiderio Romero-Jordᮠ, 2015. "Reported gross income and marginal tax rates: estimation of the behavioural reactions of Spanish taxpayers," Applied Economics, Taylor & Francis Journals, vol. 47(5), pages 466-484, January.
- Feldstein, Martin, 2005.
"Structural Reform of Social Security,"
Scholarly Articles
2794830, Harvard University Department of Economics.
- Martin Feldstein, 2005. "Structural Reform of Social Security," Journal of Economic Perspectives, American Economic Association, vol. 19(2), pages 33-55, Spring.
- Martin Feldstein, 2005. "Structural Reform of Social Security," NBER Working Papers 11098, National Bureau of Economic Research, Inc.
- Varga, Gergely & Nobilis, Benedek & Svraka, András, 2018.
"Adóköteles jövedelmek rugalmassága – egy identifikációs kísérlet a családi adókedvezmény 2011-es bevezetése alapján [Elasticity of Taxable Income: An Experiment for Identification Based on the Intr,"
Taxation Working Papers
3, Ministry of Finance, Department of Tax Policy and International Taxation.
- Varga, Gergely & Nobilis, Benedek & Svraka, András, 2018. "Adóköteles jövedelmek rugalmassága – egy identifikációs kísérlet a családi adókedvezmény 2011-es bevezetése alapján [Elasticity of Taxable Income: An Experiment for Identification Based on the Intr," MPRA Paper 88229, University Library of Munich, Germany.
- Benedek, Dóra & Kiss, Áron, 2011. "Mikroszimulációs elemzés a személyi jövedelemadó módosításainak hatásvizsgálatában [Micro-simulation analysis in examination of the effects of personal income-tax changes]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 97-110.
- Bradley T. Heim, 2009. "The effect of recent tax changes on taxable income: Evidence from a new panel of tax returns," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 28(1), pages 147-163.
- Giertz, Seth, 2006. "The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis," MPRA Paper 17603, University Library of Munich, Germany.
- Sophia Igdalov & Roni Frish & Noam Zussman, 2017. "The Wage Response to a Reduction in Income Tax Rates: The 2003–2009 Tax Reform in Israel," Bank of Israel Working Papers 2017.14, Bank of Israel.
- Giertz, Seth, 2005. "A Sensitivity Analysis of the Elasticity of Taxable Income," MPRA Paper 17601, University Library of Munich, Germany.
- Giertz, Seth, 2007.
"The Elasticity of Taxable Income over the 1980s and 1990s,"
MPRA Paper
18313, University Library of Munich, Germany.
- Giertz, Seth H., 2007. "The Elasticity of Taxable Income Over the 1980s and 1990s," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 743-768, December.
- Michaud, Pierre-Carl & Goldman, Dana P. & Lakdawalla, Darius N. & Zheng, Yuhui & Gailey, Adam H., 2012.
"The value of medical and pharmaceutical interventions for reducing obesity,"
Journal of Health Economics, Elsevier, vol. 31(4), pages 630-643.
- Pierre-Carl Michaud & Dana Goldman & Darius Lakdawalla & Yuhui Zhen & Adam H. Gailey, 2011. "The Value of Medican and Pharmaceutical Interventions for Reducing Obesity," Cahiers de recherche 1109, CIRPEE.
- Heim, Bradley T., 2010. "The responsiveness of self-employment income to tax rate changes," Labour Economics, Elsevier, vol. 17(6), pages 940-950, December.
- Lang (Kate) Yang & Bradley T. Heim, 2017. "Responsiveness of Income to Local Income Taxes: Evidence from Indiana," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(2), pages 367-392, June.
- Schmidt, Thomas-Patrick & Müller, Heiko, 2012. "Die Elastizitat des zu versteuernden Einkommens in Deutschland: Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels," arqus Discussion Papers in Quantitative Tax Research 132, arqus - Arbeitskreis Quantitative Steuerlehre.
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- Nada, Eissa & Giertz, Seth, 2006. "Trends in High Incomes and Behavioral Responses to Taxation: Evidence from Executive Compensation and Statistics of Income Data," MPRA Paper 17604, University Library of Munich, Germany.
- Seth H. Giertz, 2006. "The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis: Working Paper 2006-03," Working Papers 17611, Congressional Budget Office.
- Aron Kiss, 2013.
"The optimal top marginal tax rate: Application to Hungary,"
European Journal of Government and Economics, Europa Grande, vol. 2(2), pages 100-118, December.
- Aron Kiss, 2013. "Developments in the theory of optimal income taxation with applications to the Hungarian tax system," CERS-IE WORKING PAPERS 1317, Institute of Economics, Centre for Economic and Regional Studies.
- Arrazola, María & de Hevia, José & Romero, Desiderio & Sanz-Sanz, José Félix, 2014. "Personal Income Tax Reforms and the Elasticity of Reported Income to Marginal Tax Rates: An Empirical Analysis Applied to Spain," Working Paper Series 18851, Victoria University of Wellington, Chair in Public Finance.
- David H. Eaton, 2008. "Do Payroll Taxes Matter in Estimating Taxable Income Elasticities?," Public Finance Review, , vol. 36(6), pages 748-762, November.
- Áron Kiss & Pálma Mosberger, 2015.
"The elasticity of taxable income of high earners: evidence from Hungary,"
Empirical Economics, Springer, vol. 48(2), pages 883-908, March.
Articles
- Anderson, John E. & Giertz, Seth H. & Shimul, Shafiun N., 2022.
"Reducing property taxes for agriculture: Diffusion of use-value assessment policy across the United States,"
Land Use Policy, Elsevier, vol. 120(C).
Cited by:
- Bigelow, Daniel P. & Kuethe, Todd, 2023. "The impact of preferential farmland taxation on local public finances," Regional Science and Urban Economics, Elsevier, vol. 98(C).
- Giertz, Seth H. & Ramezani, Rasoul & Beron, Kurt J., 2021.
"Property tax capitalization, a case study of Dallas County,"
Regional Science and Urban Economics, Elsevier, vol. 89(C).
Cited by:
- Sergio Gárate & Anthony Pennington‐Cross, 2023. "Heterogeneity in property tax capitalization: Evidence from municipalities in Wisconsin," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 51(5), pages 1285-1314, September.
- Lyu, Xueying, 2024. "Revisiting property tax capitalization," Regional Science and Urban Economics, Elsevier, vol. 108(C).
- Muhammad Adil Rauf & Olaf Weber, 2022. "Housing Sustainability: The Effects of Speculation and Property Taxes on House Prices within and beyond the Jurisdiction," Sustainability, MDPI, vol. 14(12), pages 1-19, June.
- Brasington, David M. & Parent, Olivier, 2024. "Fire protection services and house prices: A regression discontinuity investigation," Regional Science and Urban Economics, Elsevier, vol. 105(C).
- Robert M. Dunsky & James R. Follain & Seth H. Giertz, 2021.
"Pricing Credit Risk for Mortgages: Credit Risk Spreads and Heterogeneity across Housing Markets,"
Real Estate Economics, American Real Estate and Urban Economics Association, vol. 49(3), pages 997-1032, September.
Cited by:
- Zhengyuan Chai & Yi Yang & Yangyang Zhao & Yonghu Fu & Ling Hao, 2021. "Exploring the Effects of Contextual Factors on Residential Land Prices Using an Extended Geographically and Temporally Weighted Regression Model," Land, MDPI, vol. 10(11), pages 1-20, October.
- Zengzheng Wang & Fuhao Zhang & Yangyang Zhao, 2023. "Exploring the Spatial Discrete Heterogeneity of Housing Prices in Beijing, China, Based on Regionally Geographically Weighted Regression Affected by Education," Land, MDPI, vol. 12(1), pages 1-24, January.
- James R. Follain & Seth H. Giertz, 2016.
"US House Price Bubbles and Busts,"
Public Finance Review, , vol. 44(1), pages 132-159, January.
Cited by:
- Robert M. Dunsky & James R. Follain & Seth H. Giertz, 2021. "Pricing Credit Risk for Mortgages: Credit Risk Spreads and Heterogeneity across Housing Markets," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 49(3), pages 997-1032, September.
- Mehmet Balcilar & Rangan Gupta & Ricardo M. Sousa & Mark E. Wohar, 2020.
"Linking U.S. State-Level Housing Market Returns and the Consumption-(Dis)Aggregate Wealth Ratio,"
Working Papers
202094, University of Pretoria, Department of Economics.
- Balcilar, Mehmet & Gupta, Rangan & Sousa, Ricardo M. & Wohar, Mark E., 2021. "Linking U.S. State-level housing market returns, and the consumption-(Dis)Aggregate wealth ratio," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 779-810.
- Seth H. Giertz & Jacob A. Mortenson, 2013.
"Recent Income Trends for Top Executives: Evidence From Tax Return Data,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 66(4), pages 913-938, December.
Cited by:
- Neisser, Carina, 2017.
"The elasticity of taxable income: A meta-regression analysis,"
ZEW Discussion Papers
17-032, ZEW - Leibniz Centre for European Economic Research.
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, vol. 131(640), pages 3365-3391.
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- Neisser, Carina, 2017.
"The elasticity of taxable income: A meta-regression analysis,"
ZEW Discussion Papers
17-032, ZEW - Leibniz Centre for European Economic Research.
- Giertz, Seth H. & Tosun, Mehmet S., 2012.
"Migration Elasticities, Fiscal Federalism, and the Ability of States to Redistribute Income,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 1069-1092, December.
See citations under working paper version above.
- Giertz, Seth H. & Tosun, Mehmet S., 2012. "Migration Elasticities, Fiscal Federalism and the Ability of States to Redistribute Income," IZA Discussion Papers 6798, Institute of Labor Economics (IZA).
- Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012.
"The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review,"
Journal of Economic Literature, American Economic Association, vol. 50(1), pages 3-50, March.
See citations under working paper version above.
- Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
- Seth Giertz & Jeffrey Kubik, 2011.
"The Disability Screening Process and the Labor Market Behavior of Accepted and Rejected Applicants: Evidence from the Health and Retirement Study,"
Journal of Labor Research, Springer, vol. 32(3), pages 237-253, September.
Cited by:
- Singleton, Perry, 2012. "Earnings of rejected applicants to the Social Security Disability Insurance program," Economics Letters, Elsevier, vol. 116(2), pages 147-150.
- Zafar E. Nazarov, 2016. "Can Benefits and Work Incentives Counseling be a Path to Future Economic Self-Sufficiency for Individuals with Disabilities?," Journal of Labor Research, Springer, vol. 37(2), pages 211-234, June.
- Barbara Broadway & Duncan McVicar, 2015.
"Reducing the Generosity and Increasing the Conditionality of Disability Benefits: Turning the Supertanker or Squeezing the Balloon?,"
Economics Working Papers
15-02, Queen's Management School, Queen's University Belfast.
- Barbara Broadway & Duncan McVicar, 2015. "Reducing the Generosity and Increasing the Conditionality of Disability Benefits: Turning the Supertanker or Squeezing the Balloon?," Melbourne Institute Working Paper Series wp2015n11, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Pian Shu, 2013. "Asset Accumulation and Labor Force Participation of Disability Insurance Applicants," Harvard Business School Working Papers 14-008, Harvard Business School.
- Barbara Broadway & Duncan McVicar, 2021. "Reducing the Generosity and Increasing the Conditionality of Welfare Benefits for People with Disability: “Turning the Supertanker” or “Squeezing the Balloon”?," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(3), pages 848-873, July.
- Susan E. Chen, 2014. "Rejection from the Disability Insurance Program and Dependency on Social Support," Working Papers wp305, University of Michigan, Michigan Retirement Research Center.
- Schimmel Hyde Jody & Stapleton David C., 2017. "Using the Health and Retirement Study for Disability Policy Research: A Review," Forum for Health Economics & Policy, De Gruyter, vol. 20(2), pages 1-12, December.
- Shu, Pian, 2015. "Asset accumulation and labor force participation of disability insurance applicants," Journal of Public Economics, Elsevier, vol. 129(C), pages 26-40.
- Follain, James R. & Giertz, Seth H., 2011.
"Using Monte Carlo simulations to establish a new house price stress test,"
Journal of Housing Economics, Elsevier, vol. 20(2), pages 101-119, June.
Cited by:
- Robert M. Dunsky & James R. Follain & Seth H. Giertz, 2021. "Pricing Credit Risk for Mortgages: Credit Risk Spreads and Heterogeneity across Housing Markets," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 49(3), pages 997-1032, September.
- James R. Follain & Seth H. Giertz, 2016. "US House Price Bubbles and Busts," Public Finance Review, , vol. 44(1), pages 132-159, January.
- R. Kelley Pace & Raffaella Calabrese, 2022. "Ignoring Spatial and Spatiotemporal Dependence in the Disturbances Can Make Black Swans Appear Grey," The Journal of Real Estate Finance and Economics, Springer, vol. 65(1), pages 1-21, July.
- MeiChi Huang, 2020. "A threshold unobserved components model of housing bubbles: timings and effectiveness of monetary policies," Empirical Economics, Springer, vol. 59(2), pages 887-908, August.
- Werner Gleißner & Tobias Just & Endre Kamarás, 2017. "Simulationsbasierter Ertragswert als Ergänzung zum Verkehrswert [Simulation-based earnings value as a supplement to the market value]," Zeitschrift für Immobilienökonomie (German Journal of Real Estate Research), Springer;Gesellschaft für Immobilienwirtschaftliche Forschung e. V., vol. 3(1), pages 21-48, April.
- Seth H. Giertz, 2010.
"The Elasticity of Taxable Income during the 1990s: New Estimates and Sensitivity Analyses,"
Southern Economic Journal, John Wiley & Sons, vol. 77(2), pages 406-433, October.
Cited by:
- Michael Sicsic, 2021.
"Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?,"
Working Papers
hal-03151089, HAL.
- Michaël Sicsic, 2022. "Does labour income react more to income tax or means-tested benefits reforms?," Post-Print hal-04103614, HAL.
- Michaël Sicsic, 2022. "Does labour income react more to income tax or means‐tested benefits reforms?," Fiscal Studies, John Wiley & Sons, vol. 43(3), pages 291-319, September.
- Michaël Sicsic, 2020. "Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?," TEPP Working Paper 2020-03, TEPP.
- Carey, Simon & Creedy, John & Gemmell, Norman & Teng, Josh, 2012.
"Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument,"
Working Paper Series
18710, Victoria University of Wellington, Chair in Public Finance.
- Simon Carey & John Creedy & Norman Gemmell & Josh Teng, 2013. "Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument," Treasury Working Paper Series 13/08, New Zealand Treasury.
- Zubrickas, Robertas, 2023. "The relative income effect and labor supply," Journal of Economic Behavior & Organization, Elsevier, vol. 209(C), pages 176-184.
- Derek Messacar, 2022. "Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform," Cahiers de recherche / Working Papers 10, Institut sur la retraite et l'épargne / Retirement and Savings Institute.
- Arrazola, María & de Hevia, José & Romero, Desiderio & Sanz-Sanz, José Félix, 2014. "Personal Income Tax Reforms and the Elasticity of Reported Income to Marginal Tax Rates: An Empirical Analysis Applied to Spain," Working Paper Series 18851, Victoria University of Wellington, Chair in Public Finance.
- Michael Sicsic, 2021.
"Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?,"
Working Papers
hal-03151089, HAL.
- Giertz, Seth H., 2007.
"The Elasticity of Taxable Income Over the 1980s and 1990s,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 743-768, December.
See citations under working paper version above.
- Giertz, Seth, 2007. "The Elasticity of Taxable Income over the 1980s and 1990s," MPRA Paper 18313, University Library of Munich, Germany.
- Giertz, J. Fred & Giertz, Seth H., 2004.
"The 2002 Downturn in State Revenues: A Comparative Review and Analysis,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 57(1), pages 111-132, March.
See citations under working paper version above.
- Giertz, J Fred & Giertz, Seth, 2004. "The 2002 Downturn in State Revenues: A Comparative Review and Analysis," MPRA Paper 18316, University Library of Munich, Germany.