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Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform

Citations

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Cited by:

  1. Austan Goolsbee, 2000. "What Happens When You Tax the Rich? Evidence from Executive Compensation," Journal of Political Economy, University of Chicago Press, vol. 108(2), pages 352-378, April.
  2. Jeffrey Frankel, 2011. "A Lesson from the South for Fiscal Policy in the US and Other Advanced Countries," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 53(3), pages 407-430, September.
  3. 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.
  4. Florian Scheuer & Joel Slemrod, 2020. "Taxation and the Superrich," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 189-211, August.
  5. Austan Goolsbee & Judith Chevalier, 2002. "Measuring Prices and Price Competition Online: Amazon and Barnes and Noble," Yale School of Management Working Papers ysm290, Yale School of Management, revised 12 Sep 2008.
  6. 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.
  7. Desai, Mihir A. & Dyck, Alexander & Zingales, Luigi, 2007. "Theft and taxes," Journal of Financial Economics, Elsevier, vol. 84(3), pages 591-623, June.
  8. Gruber, Jon & Saez, Emmanuel, 2002. "The elasticity of taxable income: evidence and implications," Journal of Public Economics, Elsevier, vol. 84(1), pages 1-32, April.
  9. Karel Mertens & José Luis Montiel Olea, 2018. "Marginal Tax Rates and Income: New Time Series Evidence," The Quarterly Journal of Economics, Oxford University Press, vol. 133(4), pages 1803-1884.
  10. Austan Goolsbee & Judith Chevalier, 2002. "Measuring Prices and Price Competition Online: Amazon and Barnes and Noble," Yale School of Management Working Papers ysm290, Yale School of Management, revised 12 Sep 2008.
  11. Austan Goolsbee, 2000. "Taxes, High-Income Executives, and the Perils of Revenue Estimation in the New Economy," American Economic Review, American Economic Association, vol. 90(2), pages 271-275, May.
  12. Gemmell, Norman & Hasseldine, John, 2012. "The Tax Gap: A Methodological Review," Working Paper Series 2435, Victoria University of Wellington, Chair in Public Finance.
  13. 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.
  14. Yesim Kustepeli & Onur Sapci, 2006. "Personal Income Tax Elasticity in Turkey: 1975-2005," Discussion Paper Series 06/01, Dokuz Eylül University, Faculty of Business, Department of Economics, revised 11 Jul 2006.
  15. repec:clu:wpaper:0304-15 is not listed on IDEAS
  16. Louis Lévy-Garboua & David Masclet & Claude Montmarquette, 2005. "A micro-foundation for the Laffer curve in a real effort experiment," Post-Print halshs-00196410, HAL.
  17. Dimitra Ntertsou & Konstantinos Liapis, 2022. "Investigating the Relationship between Tax Rates and Tax Revenues in the Euro Area: The Effect of the Shadow Economy," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 49-62.
  18. Maurizio Bovi, 2004. "The Dark, And Independent, Side Of Italy," ISAE Working Papers 46, ISTAT - Italian National Institute of Statistics - (Rome, ITALY).
  19. 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.
  20. Menichini, Amilcar A., 2020. "How do firm characteristics affect the corporate income tax revenue?," International Review of Economics & Finance, Elsevier, vol. 65(C), pages 146-162.
  21. Nathaniel Hendren, 2016. "The Policy Elasticity," Tax Policy and the Economy, University of Chicago Press, vol. 30(1), pages 51-89.
  22. Raymundo M. Campos-Vazquez & Emmanuel Chavez & Gerardo Esquivel, 2017. "Growth is (really) good for the (really) rich," The World Economy, Wiley Blackwell, vol. 40(12), pages 2639-2675, December.
  23. Patel, Pankaj C. & Ojha, Divesh & Naskar, Shankar, 2022. "The effect of firm efficiency on firm performance: Evidence from the Domestic Production Activities Deduction Act," International Journal of Production Economics, Elsevier, vol. 253(C).
  24. Mihir Desai & Alexander Dyck & Luigi Zingales, "undated". "Corporate Governance and Taxation," American Law & Economics Association Annual Meetings 1093, American Law & Economics Association.
  25. Frydman, Carola & Molloy, Raven S., 2011. "Does tax policy affect executive compensation? Evidence from postwar tax reforms," Journal of Public Economics, Elsevier, vol. 95(11), pages 1425-1437.
  26. Judith Chevalier & Austan Goolsbee, 2003. "Measuring Prices and Price Competition Online: Amazon.com and BarnesandNoble.com," Quantitative Marketing and Economics (QME), Springer, vol. 1(2), pages 203-222, June.
  27. Lévy-Garboua, Louis & Masclet, David & Montmarquette, Claude, 2009. "A behavioral Laffer curve: Emergence of a social norm of fairness in a real effort experiment," Journal of Economic Psychology, Elsevier, vol. 30(2), pages 147-161, April.
  28. Thoresen, Thor O. & Vattø, Trine E., 2015. "Validation of the discrete choice labor supply model by methods of the new tax responsiveness literature," Labour Economics, Elsevier, vol. 37(C), pages 38-53.
  29. Roger Middleton, 2010. "The Laffer Curve," Chapters, in: Mark Blaug & Peter Lloyd (ed.), Famous Figures and Diagrams in Economics, chapter 54, Edward Elgar Publishing.
  30. Raj Chetty, 2009. "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," American Economic Journal: Economic Policy, American Economic Association, vol. 1(2), pages 31-52, August.
  31. 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.
  32. 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 2429, Victoria University of Wellington, Chair in Public Finance.
  33. Michael Keen & Yitae Kim & Ricardo Varsano, 2008. "The “flat tax(es)”: principles and experience," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(6), pages 712-751, December.
  34. Liang, Che-Yuan, 2012. "Nonparametric structural estimation of labor supply in the presence of censoring," Journal of Public Economics, Elsevier, vol. 96(1), pages 89-103.
  35. Abdul Ghafar Ismail & Abu Bakar Jaafar, 2017. "Tax Rate and its Determinants: An Opinion from Ibn Khaldun," Journal of Ibn Haldun Studies [İbn Haldun Çalışmaları Dergisi], Ibn Haldun University, vol. 2(1), pages 21-40, January.
  36. Grant, Charles & Koulovatianos, Christos & Michaelides, Alexander & Padula, Mario, 2008. "Evidence on the insurance effect of marginal income taxes," CFS Working Paper Series 2008/06, Center for Financial Studies (CFS).
  37. Sanz-Sanz, José Félix, 2016. "The Laffer curve in schedular multi-rate income taxes with non-genuine allowances: An application to Spain," Economic Modelling, Elsevier, vol. 55(C), pages 42-56.
  38. Kostantinos J. Liapis & Evangelos D. Politis & Dimitra Ntertsou & Eleftherios I. Thalassinos, 2020. "Investigating the Relationship between Tax Revenues and Tax Ratios: An Empirical Research for Selected OECD Countries," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 215-229.
  39. Gemmell, Norman & Hasseldine, John, 2012. "The Tax Gap: A Methodological Review," Working Paper Series 18717, Victoria University of Wellington, Chair in Public Finance.
  40. Frydman, Carola & Molloy, Raven, 2012. "Pay Cuts for the Boss: Executive Compensation in the 1940s," The Journal of Economic History, Cambridge University Press, vol. 72(1), pages 225-251, March.
  41. Raj Chetty, 2012. "Bounds on Elasticities With Optimization Frictions: A Synthesis of Micro and Macro Evidence on Labor Supply," Econometrica, Econometric Society, vol. 80(3), pages 969-1018, May.
  42. Lockwood, Benjamin B. & Weinzierl, Matthew, 2016. "Positive and normative judgments implicit in U.S. tax policy, and the costs of unequal growth and recessions," Journal of Monetary Economics, Elsevier, vol. 77(C), pages 30-47.
  43. Gelber, Alexander, 2010. "Taxation and the Earnings of Husbands and Wives," MPRA Paper 20345, University Library of Munich, Germany.
  44. 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.
  45. 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.
  46. 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.
  47. DOMBOU T., Dany R., 2018. "Shadow effect from Laffer tax allergy: New tax policy tool to fight tax evasion," MPRA Paper 98646, University Library of Munich, Germany.
  48. Emmanuel Saez, 2004. "Reported Incomes and Marginal Tax Rates, 1960–2000: Evidence and Policy Implications," NBER Chapters, in: Tax Policy and the Economy, Volume 18, pages 117-174, National Bureau of Economic Research, Inc.
  49. Seng-Eun Choi, 2014. "Is Self-Employment Income More Responsive to Income Tax Rate?," Korean Economic Review, Korean Economic Association, vol. 30, pages 67-84.
  50. Maurizio Bovi & Roberto Dell’Anno, 2010. "The changing nature of the OECD shadow economy," Journal of Evolutionary Economics, Springer, vol. 20(1), pages 19-48, January.
  51. 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.
  52. 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.
  53. 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.
  54. Charlotte Bartels & Cortnie Shupe, 2023. "Drivers of participation elasticities across Europe: gender or earner role within the household?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 167-214, February.
  55. Hamish Low & Costas Meghir, 2017. "The Use of Structural Models in Econometrics," Journal of Economic Perspectives, American Economic Association, vol. 31(2), pages 33-58, Spring.
  56. Dany DOMBOU, 2020. "Shadow Effect From Laffer Tax Allergy: New Tax Policy Tool To Fight Tax Evasion," Theoretical and Practical Research in the Economic Fields, ASERS Publishing, vol. 11(1), pages 27-46.
  57. Julian Lamont, 2008. "Incentives and reflective equilibrium in distributive justice debates," The Journal of Philosophical Economics, Bucharest Academy of Economic Studies, The Journal of Philosophical Economics, vol. 2(1), pages 5-19, November.
  58. 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.
  59. Seth H. Giertz, 2008. "A Sensitivity Analysis of the Elasticity of Taxable Income: Working Paper 2008-01," Working Papers 19435, Congressional Budget Office.
  60. Kopczuk, Wojciech, 2005. "Tax bases, tax rates and the elasticity of reported income," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 2093-2119, December.
  61. Amy Finkelstein & Nathaniel Hendren, 2020. "Welfare Analysis Meets Causal Inference," Journal of Economic Perspectives, American Economic Association, vol. 34(4), pages 146-167, Fall.
  62. Tamás K. Papp & Elöd Takáts, 2008. "Tax Rate Cuts and Tax Compliance—The Laffer Curve Revisited," IMF Working Papers 2008/007, International Monetary Fund.
  63. Claudio Agostini, 2010. "Tributación a Los Cigarrillos: Análisis y Propuestas," ILADES-UAH Working Papers inv246, Universidad Alberto Hurtado/School of Economics and Business.
  64. Seth H. Giertz, 2004. "Recent Literature on Taxable-Income Elasticities: Technical Paper 2004-16," Working Papers 16189, Congressional Budget Office.
  65. Amy Finkelstein & Nathaniel Hendren, 2020. "Welfare Analysis Meets Causal Inference," NBER Working Papers 27640, National Bureau of Economic Research, Inc.
  66. 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.
  67. Michael Keen, 2002. "The German Tax Reform of 2000," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(5), pages 603-621, September.
  68. Russo, Benjamin & Gandar, John M., 2003. "Interest-sensitive wealth and the life-cycle hypothesis: implications for fiscal policy," The Quarterly Review of Economics and Finance, Elsevier, vol. 43(3), pages 418-432.
  69. Anita Rath, 2020. "Structural breaks in the central government taxes in India, 1950-1951 to 2013-2014," Indian Growth and Development Review, Emerald Group Publishing Limited, vol. 14(1), pages 1-34, May.
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