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What Does the Taxable Income Elasticity Say About Dynamic Responses to Tax Changes?

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  • Robert Carroll
  • Warren Hrung

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  • Robert Carroll & Warren Hrung, 2005. "What Does the Taxable Income Elasticity Say About Dynamic Responses to Tax Changes?," American Economic Review, American Economic Association, vol. 95(2), pages 426-431, May.
    • Handle: RePEc:aea:aecrev:v:95:y:2005:i:2:p:426-431
    Note: DOI: 10.1257/000282805774670004
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    References listed on IDEAS

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    1. Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers 6576, National Bureau of Economic Research, Inc.
    2. Slemrod, Joel, 1998. "Methodological Issues in Measuring and Interpreting Taxable Income Elasticities," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(4), pages 773-788, December.
    3. Saez, Emmanuel, 2003. "The effect of marginal tax rates on income: a panel study of 'bracket creep'," Journal of Public Economics, Elsevier, vol. 87(5-6), pages 1231-1258, May.
    4. 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.
    5. Gerald Auten & Robert Carroll, 1999. "The Effect Of Income Taxes On Household Income," The Review of Economics and Statistics, MIT Press, vol. 81(4), pages 681-693, November.
    6. Slemrod, Joel, 1998. "Methodological Issues in Measuring and Interpreting Taxable Income Elasticities," National Tax Journal, National Tax Association, vol. 51(n. 4), pages 773-88, December.
    7. Goolsbee, Austan, 1998. "Taxes, organizational form, and the deadweight loss of the corporate income tax," Journal of Public Economics, Elsevier, vol. 69(1), pages 143-152, July.
    8. Mackie-Mason, Jeffrey K & Gordon, Roger H, 1997. "How Much Do Taxes Discourage Incorporation?," Journal of Finance, American Finance Association, vol. 52(2), pages 477-505, June.
    9. 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.
    10. Jane G. Gravelle, 1993. "Estimating Long-Run Revenue Effects of Tax Law Changes," Eastern Economic Journal, Eastern Economic Association, vol. 19(4), pages 481-494, Fall.
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    Citations

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    Cited by:

    1. 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.
    2. Auten, Gerald & Carroll, Robert & Gee, Geoffrey, 2008. "The 2001 and 2003 Tax Rate Reductions: An Overview and Estimate of the Taxable Income Response," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(3), pages 345-364, September.
    3. 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.
    4. 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.
    5. Jukka Pirttilä & Håkan Selin, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," Working Papers 223, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    6. Kateřina Gawthorpe, 2015. "Elasticity of taxable income. A case study for the Czech Republic," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2015(3), pages 18-29.
    7. Alan Krause, 2009. "A general equilibrium analysis of the Laffer argument," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 33(4), pages 601-615, November.
    8. Alan Krause, 2007. "A Tax Reform Analysis of the Laffer Argument," Discussion Papers 07/10, Department of Economics, University of York.
    9. Louis Lévy-Garboua & David Masclet & Claude Montmarquette, 2008. "A Behavioral Laffer Curve: Emergence of a Social Norm of Fairness in a Real Effort Experiment," Working Papers hal-00340459, HAL.
    10. 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.
    11. 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;International Institute of Public Finance, vol. 19(6), pages 844-883, December.
    12. Thor O. Thoresen & Trine E. Vattø, 2013. "Validation of structural labor supply model by the elasticity of taxable income," Discussion Papers 738, Statistics Norway, Research Department.
    13. Bradley T. Heim, 2009. "The effect of recent tax changes on taxable income: Evidence from a new panel of tax returns," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 28(1), pages 147-163.

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