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Citations for "Tax Bases, Tax Rates and the Elasticity of Reported Income"

by Wojciech Kopczuk

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  1. 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, De Gruyter, vol. 12(1), pages 1-37, December.
  2. Sören Blomquist & Laurent Simula, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," CESifo Working Paper Series 3053, CESifo Group Munich.
  3. Dwenger, Nadja & Steiner, Viktor, 2008. "Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 57, arqus - Arbeitskreis Quantitative Steuerlehre.
  4. 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.
  5. Tuomas Kosonen & Jarkko Harju, 2013. "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers 42, Government Institute for Economic Research Finland (VATT).
  6. 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.
  7. Seth H. Giertz, 2006. "The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis: Working Paper 2006-03," Working Papers, Congressional Budget Office 17611, Congressional Budget Office.
  8. 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, Harvard University, John F. Kennedy School of Government rwp13-027, Harvard University, John F. Kennedy School of Government.
  9. Gabrielle Fack & Camille Landais, 2013. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra 1406, Department of Economics and Business, Universitat Pompeu Fabra.
  10. Blomquist, Sören & Christiansen, Vidar, 2007. "Public Provision of Private Goods and Nondistortionary Marginal Tax Rates," Working Paper Series, Uppsala University, Department of Economics 2007:7, Uppsala University, Department of Economics.
  11. Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers halshs-00856246, HAL.
  12. 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.
  13. Tonin, Mirco, 2011. "Minimum Wage and Tax Evasion: Theory and Evidence," IZA Discussion Papers 5660, Institute for the Study of Labor (IZA).
  14. Traxler, Christian, 2012. "Majority voting and the welfare implications of tax avoidance," Journal of Public Economics, Elsevier, Elsevier, vol. 96(1), pages 1-9.
  15. Henrik Jacobsen Kleven & Esben Anton Schultz, 2011. "Estimating Taxable Income Responses using Danish Tax Reforms," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics 2011-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  16. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, Elsevier, vol. 68(C), pages 48-70.
  17. Balestrino, Alessandro, 2010. "Tax avoidance and the endogenous formation of social norms," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, Elsevier, vol. 39(5), pages 601-609, October.
  18. 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.
  19. 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, vol. 64(2), pages 323-51, June.
  20. Wojciech Kopczuk, 2004. "Tax bases, tax rates and the elasticity of reported income," Discussion Papers, Columbia University, Department of Economics 0304-15, Columbia University, Department of Economics.
  21. Seth H. Giertz, 2008. "A Sensitivity Analysis of the Elasticity of Taxable Income: Working Paper 2008-01," Working Papers, Congressional Budget Office 19435, Congressional Budget Office.
  22. Emmanuel Saez, 2004. "Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications," NBER Working Papers 10273, National Bureau of Economic Research, Inc.
  23. Hitoshi Shigeoka, 2014. "The Effect of Patient Cost Sharing on Utilization, Health, and Risk Protection," American Economic Review, American Economic Association, American Economic Association, vol. 104(7), pages 2152-84, July.
  24. 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.
  25. Peter A. Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," CESifo Working Paper Series 3548, CESifo Group Munich.
  26. Alessandro Balestrino, 2009. "Tax avoidance, endogenous social norms, and the comparison income effect," CHILD Working Papers, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY wp15_09, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
  27. Seth H. Giertz, 2005. "A Sensitivity Analysis of the Elasticity of Taxable Income: Working Paper 2005-01," Working Papers, Congressional Budget Office 16237, Congressional Budget Office.
  28. Duncan, Denvil & Peter, Klara Sabirianova, 2012. "Unequal Inequalities: Do Progressive Taxes Reduce Income Inequality?," IZA Discussion Papers 6910, Institute for the Study of Labor (IZA).
  29. Mishra, Prachi & Subramanian, Arvind & Topalova, Petia, 2008. "Tariffs, enforcement, and customs evasion: Evidence from India," Journal of Public Economics, Elsevier, Elsevier, vol. 92(10-11), pages 1907-1925, October.
  30. 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, American Economic Association, vol. 6(3), pages 242-81, August.
  31. Giertz, Seth, 2005. "A Sensitivity Analysis of the Elasticity of Taxable Income," MPRA Paper 17601, University Library of Munich, Germany.
  32. Seth H. Giertz, 2008. "Taxable Income Responses to 1990s Tax Acts: Further Explorations: Working Paper 2008-08," Working Papers, Congressional Budget Office 20206, Congressional Budget Office.
  33. Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2013. "Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy," Journal of Economic Psychology, Elsevier, Elsevier, vol. 35(C), pages 1-16.
  34. Liebman, Jeffrey B. & Luttmer, Erzo F.P. & Seif, David G., 2009. "Labor supply responses to marginal Social Security benefits: Evidence from discontinuities," Journal of Public Economics, Elsevier, Elsevier, vol. 93(11-12), pages 1208-1223, December.
  35. 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, Springer, vol. 19(6), pages 844-883, December.
  36. Seth H. Giertz, 2008. "Panel Data Techniques and the Elasticity of Taxable Income: Working Paper 2008-11," Working Papers, Congressional Budget Office 20407, Congressional Budget Office.
  37. Robert McClelland & Shannon Mok, 2012. "A Review of Recent Research on Labor Supply Elasticities: Working Paper 2012-12," Working Papers, Congressional Budget Office 43675, Congressional Budget Office.
  38. Tuomas Matikka, 2014. "Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland," Working Papers 55, Government Institute for Economic Research Finland (VATT).
  39. Heim, Bradley T., 2010. "The responsiveness of self-employment income to tax rate changes," Labour Economics, Elsevier, Elsevier, vol. 17(6), pages 940-950, December.
  40. Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
  41. 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, vol. 65(1), pages 118-50, March.
  42. Seth H. Giertz, 2004. "Recent Literature on Taxable-Income Elasticities: Technical Paper 2004-16," Working Papers, Congressional Budget Office 16189, Congressional Budget Office.