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Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance
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Cited by:
- Marcelo Arbex & Enlinson Mattos, 2020.
"Limited Tax Capacity and the Optimal Taxation of Firms,"
Working Papers
2008, University of Windsor, Department of Economics.
- Arbex, Marcelo Aarestru & Mattos, Enlinson, 2020. "Limited tax capacity and the optimal taxation of firms," Textos para discussão 539, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
- Sören Blomquist & Vidar Christiansen & Luca Micheletto, 2016.
"Public Provision of Private Goods, Self-Selection, and Income Tax Avoidance,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 118(4), pages 666-692, October.
- Blomquist, Sören & Christiansen, Vidar & Micheletto, Luca, 2011. "Public provision of private goods, self-selection and income tax avoidance," Working Paper Series, Center for Fiscal Studies 2011:6, Uppsala University, Department of Economics.
- 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.
- 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).
- Nicole Bosch, 2019. "The Incidence of Pension Contributions," CPB Discussion Paper 388.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
- Keen, Michael & Slemrod, Joel, 2017.
"Optimal tax administration,"
Journal of Public Economics, Elsevier, vol. 152(C), pages 133-142.
- Michael Keen & Joel Slemrod, 2016. "Optimal Tax Administration," NBER Working Papers 22408, National Bureau of Economic Research, Inc.
- Mr. Michael Keen & Mr. Joel Slemrod, 2017. "Optimal Tax Administration," IMF Working Papers 2017/008, International Monetary Fund.
- Agnar Sandmo, 2012. "An evasive topic: theorizing about the hidden economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 5-24, February.
- 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.
- 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 2008:16, Uppsala University, Department of Economics.
- Samreen Malik & Benedikt Mihm & Florian Timme, 2018. "An experimental analysis of tax avoidance policies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 200-239, February.
- Paetzold, Jörg & Winner, Hannes, 2016.
"Taking the high road? Compliance with commuter tax allowances and the role of evasion spillovers,"
Journal of Public Economics, Elsevier, vol. 143(C), pages 1-14.
- Jörg Paetzold & Hannes Winner, 2014. "Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers," Working Papers 1419, Oxford University Centre for Business Taxation.
- Jörg Paetzold & Hannes Winner, 2014. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," NRN working papers 2014-11, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Paetzold, Jörg & Winner, Hannes, 2016. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," Working Papers in Economics 2016-4, University of Salzburg.
- Jörg Pätzold & Hannes Winner, 2016. "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," WIFO Working Papers 526, WIFO.
- Jarkko Harju & Tuomas Kosonen, 2012.
"The Impact of Tax Incentives on the Economic Activity of Entrepreneurs,"
Working Papers
1220, Oxford University Centre for Business Taxation.
- Jarkko Harju & Tuomas Kosonen, 2013. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series 4259, CESifo.
- Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," NBER Working Papers 18442, National Bureau of Economic Research, Inc.
- Kosonen, Tuomas & Harju, Jarkko, 2013. "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers 42, VATT Institute for Economic Research.
- William M. Gentry & Matthew E. Kahn, 2009. "Understanding Spatial Variation in Tax Sheltering: The Role of Demographics, Ideology, and Taxes," International Regional Science Review, , vol. 32(3), pages 400-423, July.
- 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.
- Hakan Selin & Laurent Simula, 2017.
"Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins,"
Post-Print
halshs-01666994, HAL.
- 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.
- 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-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.
- Jan-Emmanuel De Neve & Clément Imbert & Johannes Spinnewijn & Teodora Tsankova & Maarten Luts, 2021.
"How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium,"
Journal of Political Economy, University of Chicago Press, vol. 129(5), pages 1425-1463.
- Jan-Emmanuel De Neve & Clement Imbert & Maarten Luts & Johannes Spinnewijn & Teodora Tsankova, 2019. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," CEP Discussion Papers dp1621, Centre for Economic Performance, LSE.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2019. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," The Warwick Economics Research Paper Series (TWERPS) 1194, University of Warwick, Department of Economics.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn , Johannes & Tsankova, Teodora & Luts, Maarten, 2021. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," Other publications TiSEM b20f188f-8142-484a-bb21-f, Tilburg University, School of Economics and Management.
- Spinnewijn, Johannes & De Neve, Jan-Emmanuel & Imbert, Clément & Tsankova, Teodora & Luts, Maarten, 2019. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," CEPR Discussion Papers 13733, C.E.P.R. Discussion Papers.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2020. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," CAGE Online Working Paper Series 458, Competitive Advantage in the Global Economy (CAGE).
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2021. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," LSE Research Online Documents on Economics 106265, London School of Economics and Political Science, LSE Library.
- De Neve, Jan-Emmanuel & Imbert Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2020. "How to Improve Tax Compliance? Evidence from Population-wide Experiments in Belgium," The Warwick Economics Research Paper Series (TWERPS) 1252, University of Warwick, Department of Economics.
- De Neve, Jan-Emmanuel & Imbert, Clement & Spinnewijn, Johannes & Tsankova, Teodora & Luts, Maarten, 2019. "How to improve tax compliance? Evidence from population-wide experiments in Belgium," LSE Research Online Documents on Economics 102725, London School of Economics and Political Science, LSE Library.
- Wolfgang Frimmel & Martin Halla & Jörg Paetzold, 2019.
"The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria,"
Journal of the European Economic Association, European Economic Association, vol. 17(6), pages 1843-1880.
- Frimmel, Wolfgang & Halla, Martin & Paetzold, Jörg, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168244, Verein für Socialpolitik / German Economic Association.
- Frimmel, Wolfgang & Halla, Martin & Paetzold, Jörg, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," IZA Discussion Papers 10529, Institute of Labor Economics (IZA).
- Frimmel, Wolfgang & Halla, Martin & Paetzold, Joerg, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," Working Papers in Economics 2018-1, University of Salzburg, revised 29 Jun 2018.
- Wolfgang Frimmel & Martin Halla & Joerg Paetzold, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," CDL Aging, Health, Labor working papers 2017-01, The Christian Doppler (CD) Laboratory Aging, Health, and the Labor Market, Johannes Kepler University Linz, Austria.
- Wolfgang Frimmel & Martin Halla & Jörg Paetzold, 2017. "The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria," Working Papers 2017-01, Faculty of Economics and Statistics, Universität Innsbruck.
- Wolfgang Frimmel & Martin Halla & Joerg Paetzold, 2017. "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," Economics working papers 2017-01, Department of Economics, Johannes Kepler University Linz, Austria.
- 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.
- Dhammika Dharmapala, 2016.
"The Economics of Corporate and Business Tax Reform,"
CESifo Working Paper Series
5864, CESifo.
- Dhammika Dharmapala, 2016. "The economics of corporate and business tax reform," Working Papers 1604, Oxford University Centre for Business Taxation.
- Hashimzade, Nigar & Myles, Gareth D. & Rablen, Matthew D., 2016. "Predictive analytics and the targeting of audits," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 130-145.
- Torben M. Andersen, 2009. "Taxes and employment - is there a Scandinavia puzzle ?," European Economy - Economic Papers 2008 - 2015 359, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Michael R. Veall, 2012.
"Top income shares in Canada: recent trends and policy implications,"
Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1247-1272, November.
- Michael R. Veall, 2012. "Top income shares in Canada: recent trends and policy implications," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(4), pages 1247-1272, November.
- Michael R. Veall, 2012. "Top Income Shares in Canada: Recent Trends and Policy Implications," Department of Economics Working Papers 2012-11, McMaster University.
- Veall, Michael R., 2012. "Top Income Shares in Canada: Recent Trends and Policy Implications," CLSSRN working papers clsrn_admin-2012-25, Vancouver School of Economics, revised 29 Oct 2012.
- Doerrenberg, Philipp & Duncan, Denvil & Fuest, Clemens & Peichl, Andreas, 2012.
"Nice Guys Finish Last: Are People with Higher Tax Morale Taxed More Heavily?,"
IZA Discussion Papers
6275, Institute of Labor Economics (IZA).
- Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice guys finish last: are people with higher tax morale taxed more heavily?," Cologne Graduate School Working Paper Series 03-02, Cologne Graduate School in Management, Economics and Social Sciences.
- Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?," CESifo Working Paper Series 3858, CESifo.
- Huang, Jason & Rios, Juan, 2016. "Optimal tax mix with income tax non-compliance," Journal of Public Economics, Elsevier, vol. 144(C), pages 52-63.
- Kosonen, Tuomas & Matikka, Tuomas, 2020. "Discrete Labor Supply: Empirical Evidence and Implications," Working Papers 132, VATT Institute for Economic Research.
- Arnaud Dupuy & Alfred Galichon & Sonia Jaffe & Scott Duke Kominers, 2020.
"Taxation In Matching Markets,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 61(4), pages 1591-1634, November.
- Arnaud Dupuy & Alfred Galichon & Sonia Jaffe & Scott Duke Kominers, 2020. "Taxation in Matching Markets," Post-Print hal-03893206, HAL.
- Arnaud Dupuy & Alfred Galichon & Sonia Jaffe & Scott Duke Kominers, 2020. "Taxation in Matching Markets," SciencePo Working papers Main hal-03893206, HAL.
- Dupuy, Arnaud & Galichon, Alfred & Jaffe, Sonia & Kominers, Scott Duke, 2020. "Taxation in Matching Markets," IZA Discussion Papers 13328, Institute of Labor Economics (IZA).
- 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.
- Alessandro Di Nola & Georgi Kocharkov & Aleksandar Vasilev, 2017.
"Productivity, Taxation and Evasion: An Analysis of the Determinants of the Informal Economy,"
Bulgarian Economic Papers
bep-2017-04, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria // Center for Economic Theories and Policies at Sofia University St Kliment Ohridski, revised Apr 2017.
- Alessandro Di Nola & Georgi Kocharkov & Aleksandar Vasilev, 2017. "Productivity, Taxation and Evasion: An Analysis of the Determinants of the Informal Economy," Working Paper Series of the Department of Economics, University of Konstanz 2017-04, Department of Economics, University of Konstanz.
- Johann Brunner & Paul Eckerstorfer & Susanne Pech, 2013.
"Optimal taxes on wealth and consumption in the presence of tax evasion,"
Journal of Economics, Springer, vol. 110(2), pages 107-124, October.
- Johann K. Brunner & Paul Eckerstorfer & Susanne Pech, 2010. "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," Economics working papers 2010-04, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech & Paul Eckerstorfer, 2010. "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," NRN working papers 2010-03, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Nicole Bosch, 2019. "The Incidence of Pension Contributions," CPB Discussion Paper 388, CPB Netherlands Bureau for Economic Policy Analysis.
- Cano, Liliana, 2017. "Personal income tax and income inequality in Ecuador between 2007 and 2011," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
- Schächtele, Simeon, 2016. "The Importance of Deductions in Response to the Personal Income Tax: Bunching Evidence from Germany," VfS Annual Conference 2016 (Augsburg): Demographic Change 145748, Verein für Socialpolitik / German Economic Association.
- Rubolino, Enrico, 2023. "Does weak enforcement deter tax progressivity?," Journal of Public Economics, Elsevier, vol. 219(C).
- Karel Mertens & José Luis Montiel Olea, 2018.
"Marginal Tax Rates and Income: New Time Series Evidence,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 133(4), pages 1803-1884.
- Karel Mertens & José L. Montiel Olea, 2013. "Marginal Tax Rates and Income: New Time Series Evidence," NBER Working Papers 19171, National Bureau of Economic Research, Inc.
- Mertens, Karel, 2015. "Marginal Tax Rates and Income: New Time Series Evidence," CEPR Discussion Papers 10896, C.E.P.R. Discussion Papers.
- Marcelo Bergolo & Guillermo Cruces, 2014.
"Work and tax evasion incentive effects of social insurance programs. Evidence from an employment-based benefit extension,"
CEDLAS, Working Papers
0161, CEDLAS, Universidad Nacional de La Plata.
- Marcelo Bérgolo & Guillermo Cruces, 2014. "Work and tax evasion incentive effects of social insurance programs. Evidence from an employment-based benefit extension," Documentos de Trabajo (working papers) 14-19, Instituto de EconomÃa - IECON.
- Bergolo, Marcelo & Cruces, Guillermo, 2014. "Work and Tax Evasion Incentive Effects of Social Insurance Programs: Evidence from an Employment-Based Benefit Extension," IZA Discussion Papers 8198, Institute of Labor Economics (IZA).
- Zhiyong An, 2024. "A note on welfarist versus non-welfarist social welfare function," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(4), pages 1066-1073, August.
- Yuri Andrienko & Patricia Apps & Ray Rees, 2016.
"Optimal taxation and top incomes,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(6), pages 981-1003, December.
- Andrienko, Yuri & Apps, Patricia & Rees, Ray, 2016. "Optimal taxation and top incomes," Munich Reprints in Economics 43529, University of Munich, 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.
- Domenico De Giovanni & Fabio Lamantia & Mario Pezzino, 2018. "Evolutionary Tax Evasion and Optimal Regulation," Economics Discussion Paper Series 1814, Economics, The University of Manchester.
- Adnan Q. Khan & Asim I. Khwaja & Benjamin A. Olken, 2016.
"Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 131(1), pages 219-271.
- Adnan Q. Khan & Asim I. Khwaja & Benjamin A. Olken, 2014. "Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors," NBER Working Papers 20627, National Bureau of Economic Research, Inc.
- Khan, Adnan Q. & Khwaja, Asim I. & Olken, Benjamin A., 2016. "Tax farming redux: experimental evidence on performance pay for tax collectors," LSE Research Online Documents on Economics 66265, London School of Economics and Political Science, LSE Library.
- Hargaden, Enda Patrick, 2020. "Taxpayer responses in good times and bad," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 653-690.
- Kotsogiannis, Christos & Mateos-Planas, Xavier, 2019. "Tax evasion as contingent debt," LSE Research Online Documents on Economics 100941, London School of Economics and Political Science, LSE Library.
- Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede, 2017.
"Collusive tax evasion and social norms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 179-197, April.
- Wrede, Matthias & Abraham, Martin & Lorek, Kerstin & Richter, Friedemann, 2015. "Collusive Tax Evasion and Social Norms," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112859, Verein für Socialpolitik / German Economic Association.
- Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede, 2015. "Collusive Tax Evasion and Social Norms," CESifo Working Paper Series 5167, CESifo.
- 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.
- Gemmell, Norman & Hasseldine, John, 2013. "Taxpayers' Behavioural Responses and Measures of Tax Compliance 'Gaps': A Critique," Working Paper Series 18786, Victoria University of Wellington, Chair in Public Finance.
- Kumar, Anil & Liang, Che-Yuan, 2020.
"Estimating taxable income responses with elasticity heterogeneity,"
Journal of Public Economics, Elsevier, vol. 188(C).
- Anil Kumar & Che-Yuan Liang, 2016. "Estimating Taxable Income Responses with Elasticity Heterogeneity," Working Papers 1611, Federal Reserve Bank of Dallas.
- Kumar, Anil & Liang, Che-Yuan, 2017. "Estimating Taxable Income Responses with Elasticity Heterogeneity," Working Paper Series 2017:5, Uppsala University, Department of Economics.
- Jongen, Egbert L. W. & Stoel, Maaike, 2019. "The Elasticity of Taxable Labour Income in the Netherlands," IZA Discussion Papers 12090, 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.
- 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).
- Gabriele, Mazzolini & Laura, Pagani & Alessandro, Santoro, 2017. "The deterrence effect of real-world operational tax audits," Working Papers 359, University of Milano-Bicocca, Department of Economics, revised 03 Feb 2017.
- Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
- Rothstein, Jesse & von Wachter, Till, 2016.
"Social Experiments in the Labor Market,"
Institute for Research on Labor and Employment, Working Paper Series
qt6605k20b, Institute of Industrial Relations, UC Berkeley.
- Rothstein, Jesse & Von Wachter, Till, 2016. "Social Experiments in the Labor Market," Department of Economics, Working Paper Series qt7957p9g6, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Rothstein, Jesse & von Wachter, Till, 2016. "Social Experiments in the Labor Market," Department of Economics, Working Paper Series qt6605k20b, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Jesse Rothstein & Till von Wachter, 2016. "Social Experiments in the Labor Market," NBER Working Papers 22585, National Bureau of Economic Research, Inc.
- Aart Gerritsen, 2016. "Equity and Efficiency in Rationed Labor Markets," Working Papers tax-mpg-rps-2016-04, Max Planck Institute for Tax Law and Public Finance.
- Joerg Paetzold, 2019. "How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 167-197, February.
- Andras Simonovits, 2010. "Tax Morality and Progressive Wage Tax," CERS-IE WORKING PAPERS 1005, Institute of Economics, Centre for Economic and Regional Studies.
- Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem, 2022.
"How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan,"
The Review of Economics and Statistics, MIT Press, vol. 104(1), pages 116-132, March.
- Waseem, Mazhar & Slemrod, Joel & Ur Rehman, Obeid, 2020. "How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," CEPR Discussion Papers 14463, C.E.P.R. Discussion Papers.
- Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem & Mazhar Waseem, 2020. "How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," CESifo Working Paper Series 8152, CESifo.
- 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.
- Traxler, Christian, 2012.
"Majority voting and the welfare implications of tax avoidance,"
Journal of Public Economics, Elsevier, vol. 96(1), pages 1-9.
- Christian Traxler, 2009. "Majority Voting and the Welfare Implications of Tax Avoidance," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2009_22, Max Planck Institute for Research on Collective Goods.
- Parro, Francisco, 2024. "Unveiling the impact of income taxes on inequality in a HACT model," Journal of Macroeconomics, Elsevier, vol. 79(C).
- Robin Boadway, 2011.
"Viewpoint: Innovations in the theory and practice of redistribution policy,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 44(4), pages 1138-1183, November.
- Robin Boadway, 2011. "Viewpoint: Innovations in the theory and practice of redistribution policy," Canadian Journal of Economics, Canadian Economics Association, vol. 44(4), pages 1138-1183, November.
- He, Daixin & Peng, Langchuan & Wang, Xiaxin, 2021. "Understanding the elasticity of taxable income: A tale of two approaches," Journal of Public Economics, Elsevier, vol. 197(C).
- Asatryan, Zareh & Joulfaian, David, 2022.
"Taxes and Business Philanthropy in Armenia,"
Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 914-930.
- Asatryan, Zareh & Joulfaian, David, 2021. "Taxes and business philanthropy in Armenia," ZEW Discussion Papers 21-022, ZEW - Leibniz Centre for European Economic Research.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019.
"How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
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