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Citations for "Methodological Issues in Measuring and Interpreting Taxable Income Elasticities"

by Slemrod, Joel

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  1. Hermle, Johannes & Peichl, Andreas, 2013. "Ist die Antwort wirklich 42? Die Frage nach dem optimalen Spitzensteuersatz für Deutschland," IZA Standpunkte, Institute for the Study of Labor (IZA) 60, Institute for the Study of Labor (IZA).
  2. Parry, Ian, 1999. "Tax Deducations, Consumption Distortions, and the Marginal Excess Burden of Taxation," Discussion Papers, Resources For the Future dp-99-48, Resources For the Future.
  3. Michael R. Veall, 2006. "The Top Shares of Older Earners in Canada," Social and Economic Dimensions of an Aging Population Research Papers, McMaster University 156, McMaster University.
  4. Brülhart, Marius & Parchet, Raphaël, 2014. "Alleged tax competition: The mysterious death of bequest taxes in Switzerland," Journal of Public Economics, Elsevier, Elsevier, vol. 111(C), pages 63-78.
  5. Joel Slemrod & Shlomo Yitzhaki, 2001. "Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects," NBER Working Papers 8196, National Bureau of Economic Research, Inc.
  6. Emmanuel Saez & Michael R. Veall, 2003. "The Evolution of High Incomes in Canada, 1920-2000," Social and Economic Dimensions of an Aging Population Research Papers, McMaster University 99, McMaster University.
  7. Sören Blomquist & Håkan Selin, 2009. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," CESifo Working Paper Series, CESifo Group Munich 2644, CESifo Group Munich.
  8. 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.
  9. Casey B. Mulligan & Yona Rubinstein, 2004. "Household vs. Personal Accounts of the U.S. Labor Market, 1965-2000," NBER Working Papers 10320, National Bureau of Economic Research, Inc.
  10. Daniel Aaronson & Eric French, 2002. "The effects of progressive taxation on labor supply when hours and wages are jointly determined," Working Paper Series, Federal Reserve Bank of Chicago WP-02-22, Federal Reserve Bank of Chicago.
  11. Parry, Ian, 2002. "Adjusting Carbon Cost Analyses to Account for Prior Tax Distortions," Discussion Papers, Resources For the Future dp-02-47, Resources For the Future.
  12. 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.
  13. Hansson, Åsa, 2004. "Taxpayers Responsiveness to Tax Rate Changes and Implications for the Cost of Taxation," Working Papers, Lund University, Department of Economics 2004:5, Lund University, Department of Economics.
  14. Wojciech Kopczuk & Joel Slemrod & Shlomo Yitzhaki, 2002. "Why World Redistribution Fails," NBER Working Papers 9186, National Bureau of Economic Research, Inc.
  15. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, American Economic Association, vol. 21(1), pages 25-48, Winter.
  16. Kopczuk, Wojciech, 2005. "Tax bases, tax rates and the elasticity of reported income," Journal of Public Economics, Elsevier, Elsevier, vol. 89(11-12), pages 2093-2119, December.
  17. Selén, Jan, 2002. "Taxable Income Responses to Tax Changes - A Panel Analysis of the 1990/91 Swedish Reform," Working Paper Series, Trade Union Institute for Economic Research 177, Trade Union Institute for Economic Research.
  18. Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc.
  19. Laura Kawano & Joel Slemrod, 2012. "The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base," Working Papers, Oxford University Centre for Business Taxation 1219, Oxford University Centre for Business Taxation.
  20. Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
  21. Áron Kiss & Pálma Mosberger, 2011. "The elasticity of taxable income of high earners: Evidence from Hungary," MNB Working Papers, Magyar Nemzeti Bank (the central bank of Hungary) 2011/11, Magyar Nemzeti Bank (the central bank of Hungary).
  22. Christina D. Romer & David H. Romer, 2012. "The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era," NBER Working Papers 17860, National Bureau of Economic Research, Inc.
  23. 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, American Economic Association, vol. 1(2), pages 31-52, August.
  24. Marius Brülhart & Raphaël Parchet, 2010. "Alleged Tax Competition: The Mysterious Death of InheritanceTaxes in Switzerland," Cahiers de Recherches Economiques du Département d'Econométrie et d'Economie politique (DEEP), Université de Lausanne, Faculté des HEC, DEEP 10.04, Université de Lausanne, Faculté des HEC, DEEP.
  25. Kumar, Anil, 2008. "Labor supply, deadweight loss and tax reform act of 1986: A nonparametric evaluation using panel data," Journal of Public Economics, Elsevier, Elsevier, vol. 92(1-2), pages 236-253, February.
  26. Jagadeesh Sivadasan & Joel Slemrod, 2006. "Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India," NBER Working Papers 12240, National Bureau of Economic Research, Inc.
  27. Looney, Adam & Singhal, Monica, 2006. "The Effect of Anticipated Tax Changes on Intertemporal Labor Supply and the Realization of Taxable Income," Working Paper Series, Harvard University, John F. Kennedy School of Government rwp06-031, Harvard University, John F. Kennedy School of Government.
  28. 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.
  29. Thor O. Thoresen & Karl Ove Aarbu, 1999. "Income Responses to Tax Changes – Evidence from the Norwegian Tax Reform," Discussion Papers, Research Department of Statistics Norway 260, Research Department of Statistics Norway.
  30. Benczúr, Péter & Benedek, Dóra & Bakos, Péter, 2008. "Az adóköteles jövedelem rugalmassága. Becslés és egy egykulcsos adórendszerre vonatkozó számítás a 2005. évi magyar adóváltozások alapján
    [The elasticity of taxable income: estimate
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(9), pages 733-762.
  31. Emmanuel Saez, 2004. "Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications," NBER Chapters, National Bureau of Economic Research, Inc, in: Tax Policy and the Economy, Volume 18, pages 117-174 National Bureau of Economic Research, Inc.
  32. Robert Carroll & Warren Hrung, 2005. "What Does the Taxable Income Elasticity Say About Dynamic Responses to Tax Changes?," American Economic Review, American Economic Association, American Economic Association, vol. 95(2), pages 426-431, May.
  33. Triest, Robert K., 1998. "Econometric Issues in Estimating the Behavioral Response to Taxation: A Nontechnical Introduction," National Tax Journal, National Tax Association, National Tax Association, vol. 51(n. 4), pages 761-72, December.
  34. Joel Slemrod & Jon Bakija, 2000. "Does Growing Inequality Reduce Tax Progressivity? Should It?," NBER Working Papers 7576, National Bureau of Economic Research, Inc.
  35. Kopczuk, Wojciech, 2001. "Redistribution when avoidance behavior is heterogeneous," Journal of Public Economics, Elsevier, Elsevier, vol. 81(1), pages 51-71, July.
  36. Ian Parry, 2002. "Tax Deductions and the Marginal Welfare Cost of Taxation," International Tax and Public Finance, Springer, Springer, vol. 9(5), pages 531-552, September.
  37. 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.
  38. Mazhar Waseem, 2013. "Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform," 2013 Papers, Job Market Papers pwa641, Job Market Papers.
  39. Slemrod, Joel & Kopczuk, Wojciech, 2002. "The optimal elasticity of taxable income," Journal of Public Economics, Elsevier, Elsevier, vol. 84(1), pages 91-112, April.
  40. Giertz, Seth, 2004. "Recent Literature on Taxable-Income Elasticities," MPRA Paper 16159, University Library of Munich, Germany.
  41. Giertz, Seth, 2007. "The Elasticity of Taxable Income over the 1980s and 1990s," MPRA Paper 18313, University Library of Munich, Germany.
  42. Sillamaa, Mary-Anne & Veall, Michael R., 2001. "The effect of marginal tax rates on taxable income: a panel study of the 1988 tax flattening in Canada," Journal of Public Economics, Elsevier, Elsevier, vol. 80(3), pages 341-356, June.
  43. Jon Bakija & Joel Slemrod, 2004. "Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns," NBER Working Papers 10645, National Bureau of Economic Research, Inc.
  44. Claus Thustrup Kreiner & Søren Leth-Pedersen & Peer Ebbesen Skov, 2013. "Tax Reforms and Intertemporal Shifting of Wage Income: Evidence from Danish Monthly Payroll Records," Study Papers, Rockwool Foundation Research Unit 62, Rockwool Foundation Research Unit.
  45. Giertz, Seth, 2006. "The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis," MPRA Paper 17603, University Library of Munich, Germany.
  46. Kopczuk, Wojciech & Slemrod, Joel & Yitzhaki, Shlomo, 2005. "The limitations of decentralized world redistribution: An optimal taxation approach," European Economic Review, Elsevier, Elsevier, vol. 49(4), pages 1051-1079, May.
  47. Jon Gruber & Emmanuel Saez, 2000. "The Elasticity of Taxable Income: Evidence and Implications," NBER Working Papers 7512, National Bureau of Economic Research, Inc.
  48. Åsa Hansson, 2007. "Taxpayers' responsiveness to tax rate changes and implications for the cost of taxation in Sweden," International Tax and Public Finance, Springer, Springer, vol. 14(5), pages 563-582, October.
  49. Peter Gottfried & Hannes Schellhorn, 2004. "Empirical Evidence on the Effects of Marginal Tax Rates on Income – The German Case," IAW Discussion Papers, Institut für Angewandte Wirtschaftsforschung (IAW) 15, Institut für Angewandte Wirtschaftsforschung (IAW).
  50. Giertz, Seth, 2005. "A Sensitivity Analysis of the Elasticity of Taxable Income," MPRA Paper 17601, University Library of Munich, Germany.
  51. Laura Blow & Ian Preston, 2002. "Deadweight loss and taxation of earned income: evidence from tax records of the UK self-employed," IFS Working Papers, Institute for Fiscal Studies W02/15, Institute for Fiscal Studies.
  52. Massarrat-Mashhadi, Nima & Werdt, Clive, 2012. "Estimating dynamic income responses to tax changes Massarrat-Mashhadi: Evidence from Germany," Discussion Papers, Free University Berlin, School of Business & Economics 2012/22, Free University Berlin, School of Business & Economics.