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Trends in High Incomes and Behavioral Responses to Taxation: Evidence from Executive Compensation and Statistics of Income Data: Working Paper 2006-14

Author

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  • Nada O. Eissa
  • Seth H. Giertz

Abstract

This paper examines income trends from 1992 to 2004 and the responsiveness of different income measures to tax changes for corporate executives and for the very highest income U.S. taxpayers. We detail the growth in executive compensation and break down the components of that growth by sources, such as the value of options and stock grants, as well as bonus income. We then examine income trends at various points in the income distribution for executives and for all taxpayers. An empirial strategy similar to that employed by Goolsbee (2000) is then used to examine the

Suggested Citation

  • 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.
    • Handle: RePEc:cbo:wpaper:18272
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    File URL: https://www.cbo.gov/sites/default/files/109th-congress-2005-2006/workingpaper/2006-14_0.pdf
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    Cited by:

    1. 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.
    2. 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.
    3. Costas Meghir & David Phillips, 2008. "Labour supply and taxes," IFS Working Papers W08/04, Institute for Fiscal Studies.
    4. Seth H. Giertz, 2008. "Panel Data Techniques and the Elasticity of Taxable Income: Working Paper 2008-11," Working Papers 20407, Congressional Budget Office.
    5. 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.
    6. Kosta Josifidis & Radmila Dragutinović Mitrović & Novica Supić, 2016. "Redistribution and Transmission Mechanisms of Income Inequality – Panel Analysis of the Affluent OECD Countries," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 63(2), pages 231-258, April.
    7. 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.

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