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Tax bases, tax rates and the elasticity of reported income
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Cited by:
- 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," Working Papers 2012-24, Center for Research in Economics and Statistics.
- 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," CESifo Working Paper Series 3974, CESifo.
- 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).
- 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.
- 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).
- 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.
- 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 21/15, 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.
- 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.
- 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 CWP21/14, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
- 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.
- Alessandro Balestrino, "undated".
"Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect,"
EPRU Working Paper Series
05-15, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, revised Dec 2005.
- Alessandro Balestrino, 2009. "Tax avoidance, endogenous social norms, and the comparison income effect," CHILD Working Papers wp15_09, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
- Alessandro Balestrino, 2006. "Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect," CESifo Working Paper Series 1758, CESifo.
- 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.
- 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.
- 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, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
- 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.
- 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.
- 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.
- Enrico Rubolino & Daniel Waldenström, 2020.
"Tax progressivity and top incomes evidence from tax reforms,"
The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 18(3), pages 261-289, September.
- Rubolino, Enrico & Waldenström, Daniel, 2017. "Tax Progressivity and Top Incomes: Evidence from Tax Reforms," Working Paper Series 1161, Research Institute of Industrial Economics.
- Waldenstrom, Daniel & Rubolino, Enrico, 2017. "Tax progressivity and top incomes: Evidence from tax reforms," CEPR Discussion Papers 11936, C.E.P.R. Discussion Papers.
- Rubolino, Enrico & Waldenström, Daniel, 2017. "Tax Progressivity and Top Incomes: Evidence from Tax Reforms," IZA Discussion Papers 10666, Institute of Labor Economics (IZA).
- 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).
- 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.
- Michaël Sicsic, 2022. "Does labour income react more to income tax or means-tested benefits reforms?," Post-Print hal-04103614, HAL.
- Michael Sicsic, 2021. "Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?," Working Papers hal-03151089, HAL.
- Nicole Bosch, 2019. "The Incidence of Pension Contributions," CPB Discussion Paper 388, CPB Netherlands Bureau for Economic Policy Analysis.
- Maciej Dudek & Paweł Dudek & Konrad Walczyk, 2023. "Optimal Labour Income Taxation in Poland: The Case of High-Income Earners," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1, pages 41-65.
- Bastani, Spencer & Waldenström, Daniel, 2018.
"How Should Capital Be Taxed? Theory and Evidence from Sweden,"
IZA Discussion Papers
11475, Institute of Labor Economics (IZA).
- Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
- Waldenstrom, Daniel & Bastani, Spencer, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," CEPR Discussion Papers 12880, C.E.P.R. Discussion Papers.
- Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2022.
"Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!,"
CEPR Discussion Papers
17540, C.E.P.R. Discussion Papers.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter!," TEPP Working Paper 2023-05, TEPP.
- Lefebvre, Marie-Noëlle & Lehmann, Etienne & Sicsic, Michaël, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," IZA Discussion Papers 16112, Institute of Labor Economics (IZA).
- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2023. "Estimating the Laffer Tax Rate on Capital Income: Cross-base Responses Matter," Working Papers hal-04104198, HAL.
- Etienne Lehmann & Michaël Sicsic & Marie-Noëlle Lefèbvre, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," Working Papers hal-03762730, HAL.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2023. "Estimating the Laffer Tax Rate on Capital Incomes: Cross-base Responses Matter!," Post-Print hal-04183935, HAL.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michael Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891565, HAL.
- Marie-Noëlle Lefebvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!," CESifo Working Paper Series 9879, CESifo.
- Marie-Noëlle Lefèbvre & Etienne Lehmann & Michaël Sicsic, 2022. "Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter !," Post-Print hal-03891550, HAL.
- Augustin Bergeron & Gabriel Tourek & Jonathan L. Weigel, 2024.
"The State Capacity Ceiling on Tax Rates: Evidence From Randomized Tax Abatements in the DRC,"
Econometrica, Econometric Society, vol. 92(4), pages 1163-1193, July.
- Weigel, Jonathan & Bergeron, Augustin & Tourek, Gabriel, 2021. "The State Capacity Ceiling On Tax Rates: Evidence From Randomized Tax Abatements In The Drc," CEPR Discussion Papers 16116, C.E.P.R. Discussion Papers.
- Augustin Bergeron & Gabriel Z. Tourek & Jonathan L. Weigel, 2023. "The State Capacity Ceiling on Tax Rates: Evidence from Randomized Tax Abatements in the DRC," NBER Working Papers 31685, National Bureau of Economic Research, Inc.
- 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 2008:16, Uppsala University, Department of Economics.
- 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, 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.
- Kristoffer Berg & Thor O. Thoresen, 2020.
"Problematic response margins in the estimation of the elasticity of taxable income,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 721-752, June.
- Kristoffer Berg & Thor O. Thoresen, 2016. "Problematic response margins in the estimation of the elasticity of taxable income," Discussion Papers 851, Statistics Norway, Research Department.
- Hargaden, Enda Patrick, 2020. "Taxpayer responses in good times and bad," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 653-690.
- Nicole Bosch & Henk-Wim de Boer, 2017. "The Elasticity of Taxable Income for the Self-Employed: Heterogeneity across Reforms and Income Levels," CPB Discussion Paper 354, CPB Netherlands Bureau for Economic Policy Analysis.
- Wojciech Kopczuk & Justin Marion & Erich Muehlegger & Joel Slemrod, 2016.
"Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes,"
American Economic Journal: Economic Policy, American Economic Association, vol. 8(2), pages 251-286, May.
- Wojciech Kopczuk & Justin Marion & Erich Muehlegger & Joel Slemrod, 2013. "Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes," NBER Working Papers 19410, National Bureau of Economic Research, Inc.
- Kopczuk, Wojciech & Marion, Justin & Muehlegger, Erich & Slemrod, Joel, 2013. "Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes," Working Paper Series rwp13-027, Harvard University, John F. Kennedy School of Government.
- Dwenger, Nadja & Steiner, Viktor, 2012. "Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(1), pages 118-150, March.
- Florian Scheuer & Iván Werning, 2017.
"The Taxation of Superstars,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 132(1), pages 211-270.
- Florian Scheuer & Iván Werning, 2015. "The Taxation of Superstars," NBER Working Papers 21323, National Bureau of Economic Research, Inc.
- Werning, Iván & Scheuer, Florian, 2015. "The Taxation of Superstars," CEPR Discussion Papers 10778, C.E.P.R. Discussion Papers.
- Florian Scheuer & Iván Werning, 2015. "The Taxation of Superstars," CESifo Working Paper Series 5479, CESifo.
- Stuart Adam & James Browne & David Phillips & Barra Roantree, 2021.
"Frictions and taxpayer responses: evidence from bunching at personal tax thresholds,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 612-653, June.
- Stuart Adam & James Browne & David Phillips & Barra Roantree, 2017. "Frictions and taxpayer responses: evidence from bunching at personal tax thresholds," IFS Working Papers W17/14, Institute for Fiscal Studies.
- Peter Diamond & Emmanuel Saez, 2011.
"The Case for a Progressive Tax: From Basic Research to Policy Recommendations,"
Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
- Peter A. Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," CESifo Working Paper Series 3548, CESifo.
- 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.
- Kleven, Henrik & Best, Michael & Spinnewijn, Johannes & Waseem, Mazhar & Brockmeyer, Anne, 2013. "Production vs Revenue Efficiency With Limited Tax Capacity: Theory and Evidence From Pakistan," CEPR Discussion Papers 9717, C.E.P.R. Discussion Papers.
- Adam, Stuart & Phillips, David & Roantree, Barra, 2019.
"35 years of reforms: A panel analysis of the incidence of, and employee and employer responses to, social security contributions in the UK,"
Journal of Public Economics, Elsevier, vol. 171(C), pages 29-50.
- Stuart Adam & David Phillips & Barra Roantree, 2016. "35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK," NBER Chapters, in: Social Insurance Programs (Trans-Atlantic Public Economics Seminar, TAPES), National Bureau of Economic Research, Inc.
- Stuart Adam & David Phillips & Barra Roantree, 2017. "35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK," NBER Working Papers 23336, National Bureau of Economic Research, Inc.
- Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2023.
"The Effect of Tax Price on Donations: Evidence from Canada,"
National Tax Journal, University of Chicago Press, vol. 76(2), pages 291-315.
- Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2019. "The Effect of Tax Price on Donations: Evidence from Canada," Melbourne Institute Working Paper Series wp2019n08, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2023. "The effect of tax price on donations: evidence from Canada," Melbourne Institute Working Paper Series wp2023n02, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Garbinti, Bertrand & Goupille-Lebret, Jonathan & Munoz, Mathilde & Stantcheva, Stefanie & Zucman, Gabriel, 2023.
"Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax,"
CEPR Discussion Papers
18206, C.E.P.R. Discussion Papers.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Mathilde Muñoz & Stefanie Stantcheva & Gabriel Zucman, 2023. "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," NBER Working Papers 31333, National Bureau of Economic Research, Inc.
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2017.
"The elasticity of taxable income in the presence of deduction possibilities,"
Journal of Public Economics, Elsevier, vol. 151(C), pages 41-55.
- Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2017. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
- Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2015. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," CESifo Working Paper Series 5369, CESifo.
- Arrazola, MarÃa & 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 3593, Victoria University of Wellington, Chair in Public Finance.
- Sanz Labrador, Ismael & Sanz-Sanz, José Félix, 2013. "Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas," Macroeconomía del Desarrollo 5367, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
- Suárez Serrato, Juan Carlos & Zidar, Owen, 2018.
"The structure of state corporate taxation and its impact on state tax revenues and economic activity,"
Journal of Public Economics, Elsevier, vol. 167(C), pages 158-176.
- Juan Carlos Suárez Serrato & Owen M. Zidar, 2017. "The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity," NBER Working Papers 23653, National Bureau of Economic Research, Inc.
- Fack, Gabrielle & Landais, Camille, 2016.
"The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France,"
Journal of Public Economics, Elsevier, vol. 133(C), pages 23-40.
- Gabrielle Fack & Camille Landais, 2013. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," Economics Working Papers 1406, Department of Economics and Business, Universitat Pompeu Fabra.
- Gabrielle Fack & Camille Landais, 2016. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," PSE-Ecole d'économie de Paris (Postprint) hal-01300122, HAL.
- Fack, Gabrielle & Landais, Camille, 2016. "The effect of tax enforcement on tax elasticities: evidence from charitable contributions in France," LSE Research Online Documents on Economics 64578, London School of Economics and Political Science, LSE Library.
- Gabrielle Fack & Camille Landais, 2016. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," Post-Print hal-01300122, HAL.
- Gabrielle Fack & Camille Landais, 2016. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01300122, HAL.
- Ilzetzki, Ethan, 2018.
"Tax reform and the political economy of the tax base,"
Journal of Public Economics, Elsevier, vol. 164(C), pages 197-210.
- Ilzetzki, Ethan, 2018. "Tax reform and the political economy of the tax base," LSE Research Online Documents on Economics 88182, London School of Economics and Political Science, LSE Library.
- Egbert Jongen & Maaike Stoel, 2016. "The elasticity of taxable income in the Netherlands," CPB Discussion Paper 337, CPB Netherlands Bureau for Economic Policy Analysis.
- Hitoshi Shigeoka, 2014.
"The Effect of Patient Cost Sharing on Utilization, Health, and Risk Protection,"
American Economic Review, American Economic Association, vol. 104(7), pages 2152-2184, July.
- Hitoshi Shigeoka, 2013. "The Effect of Patient Cost Sharing on Utilization, Health, and Risk Protection," NBER Working Papers 19726, National Bureau of Economic Research, Inc.
- Aronsson, Thomas & Jenderny, Katharina & Lanot, Gauthier, 2022.
"The quality of the estimators of the ETI,"
Journal of Public Economics, Elsevier, vol. 212(C).
- Aronsson, Thomas & Jenderny, Katharina & Lanot, Gauthier, 2017. "The quality of the estimators of the ETI," Umeå Economic Studies 955, Umeå University, Department of Economics.
- Jakobsen, Katrine Marie & Søgaard, Jakob Egholt, 2022.
"Identifying behavioral responses to tax reforms: New insights and a new approach,"
Journal of Public Economics, Elsevier, vol. 212(C).
- Katrine Marie Jakobsen & Jakob Egholt Søgaard & Katrine Marie Jakobsen, 2020. "Identifying Behavioral Responses to Tax Reforms: New Insights and a New Approach," CESifo Working Paper Series 8686, CESifo.
- Katrine Marie Jakobsen & Jakob Egholt Søgaard, 2022. "Identifying behavioral responses to tax reforms: new insights and a new approach," Economics Series Working Papers 978, University of Oxford, Department of Economics.
- Katrine Marie Jakobsen & Jakob Egholt Søgaard, 2020. "Identifying Behavioral Responses to Tax Reforms: New Insights and a New Approach," CEBI working paper series 20-23, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- 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.
- Tonin, Mirco, 2011.
"Minimum wage and tax evasion: Theory and evidence,"
Journal of Public Economics, Elsevier, vol. 95(11), pages 1635-1651.
- Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," William Davidson Institute Working Papers Series wp865, William Davidson Institute at the University of Michigan.
- Tonin, Mirco, 2011. "Minimum Wage and Tax Evasion: Theory and Evidence," IZA Discussion Papers 5660, Institute of Labor Economics (IZA).
- Mirco Tonin, 2009. "Minimumwage and tax evasion: theory and evidence," MNB Working Papers 2009/2, Magyar Nemzeti Bank (Central Bank of Hungary).
- Mirco Tonin, 2007. "Minimum Wage and Tax Evasion: Theory and Evidence," CERS-IE WORKING PAPERS 0701, Institute of Economics, Centre for Economic and Regional Studies.
- Thomas Piketty & Emmanuel Saez, 2012.
"Optimal Labor Income Taxation,"
NBER Working Papers
18521, National Bureau of Economic Research, Inc.
- Thomas Piketty & Emmanuel Saez, 2013. "Optimal Labor Income Taxation," Post-Print halshs-00847245, HAL.
- Thomas Piketty & Emmanuel Saez, 2013. "Optimal Labor Income Taxation," PSE-Ecole d'économie de Paris (Postprint) halshs-00847245, HAL.
- Dabla-Norris, Era & Lima, Frederico, 2023. "Macroeconomic effects of tax rate and base changes: Evidence from fiscal consolidations," European Economic Review, Elsevier, vol. 153(C).
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014.
"Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities,"
American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 230-271, February.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," NBER Working Papers 17616, National Bureau of Economic Research, Inc.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," Post-Print halshs-00944873, HAL.
- Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," PSE-Ecole d'économie de Paris (Postprint) halshs-00944873, HAL.
- Stantcheva, Stefanie & Piketty, Thomas & Saez, Emmanuel, 2011. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," CEPR Discussion Papers 8675, C.E.P.R. Discussion Papers.
- Stefanie Stantcheva & Emmanuel Saez & Thomas Piketty, 2012. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," 2012 Meeting Papers 78, Society for Economic Dynamics.
- 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.
- Hernan Acuna & Randall G. Holcombe, 2010. "The Effect of Changes in the Tax Structure on the Reported Income of High-Income Individuals," Public Finance Review, , vol. 38(3), pages 321-345, May.
- Miguel Almunia & David Lopez-Rodriguez, 2019.
"The elasticity of taxable income in Spain: 1999–2014,"
SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 281-320, November.
- Almunia, Miguel & Lopez Rodriguez, David, 2019. "The Elasticity of Taxable Income in Spain: 1999-2014," CEPR Discussion Papers 13876, C.E.P.R. Discussion Papers.
- Miguel Almunia & David López-Rodríguez, 2019. "The elasticity of taxable income in Spain: 1999-2014," Working Papers 1924, Banco de España.
- Seth H. Giertz, 2008. "Panel Data Techniques and the Elasticity of Taxable Income: Working Paper 2008-11," Working Papers 20407, Congressional Budget Office.
- Tuomas Matikka, 2018.
"Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(3), pages 943-973, July.
- Matikka, Tuomas, 2015. "The Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland," Working Papers 69, VATT Institute for Economic Research.
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