Desperately Seeking Revenue
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Altshuler, Rosanne & Lim, Katherine & Williams, Roberton, 2010. "Desperately Seeking Revenue," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(2), pages 331-351, June.
References listed on IDEAS
- Martin Feldstein, 1999.
"Tax Avoidance And The Deadweight Loss Of The Income Tax,"
The Review of Economics and Statistics, MIT Press, vol. 81(4), pages 674-680, November.
- Martin Feldstein, 1995. "Tax Avoidance and the Deadweight Loss of the Income Tax," NBER Working Papers 5055, National Bureau of Economic Research, Inc.
- 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.
- 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.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Sanz Labrador, Ismael & Sanz-Sanz, José Félix, 2013. "Política fiscal y crecimiento económico: consideraciones microeconómicas y relaciones macroeconómicas," Macroeconomía del Desarrollo 134, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
- Emmanuel Saez, 2010.
"Do Taxpayers Bunch at Kink Points?,"
American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 180-212, August.
- Emmanuel Saez, 1999. "Do Taxpayers Bunch at Kink Points?," NBER Working Papers 7366, National Bureau of Economic Research, Inc.
- Mauro Mastrogiacomo & Nicole M. Bosch & Miriam D. A. C. Gielen & Egbert L. W. Jongen, 2017. "Heterogeneity in Labour Supply Responses: Evidence from a Major Tax Reform," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 79(5), pages 769-796, October.
- Ligia Alba Melo-Becerra & Héctor Zárate-Solano & Andrés Camilo Gómez-Molina, 2018. "Elasticidad del ingreso corporativo gravable en Colombia," Borradores de Economia 1046, Banco de la Republica de Colombia.
- Miguel Almunia & David Lopez-Rodriguez, 2019.
"The elasticity of taxable income in Spain: 1999–2014,"
SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 10(3), pages 281-320, November.
- Almunia, Miguel & Lopez-Rodriguez, David, 2019. "The Elasticity of Taxable Income in Spain: 1999-2014," CEPR Discussion Papers 13876, C.E.P.R. Discussion Papers.
- Miguel Almunia & David López-Rodríguez, 2019. "The elasticity of taxable income in Spain: 1999-2014," Working Papers 1924, Banco de España;Working Papers Homepage.
- Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2016.
"Taxing high-income earners: tax avoidance and mobility,"
IFS Working Papers
W16/07, Institute for Fiscal Studies.
- Alejandro Esteller-Moré & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: Tax avoidance and mobility," Working Papers XREAP2017-06, Xarxa de Referència en Economia Aplicada (XREAP), revised Nov 2017.
- Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2017. "Taxing high-income earners: tax avoidance and mobility," Working Papers 2017/06, Institut d'Economia de Barcelona (IEB).
- Blomquist, Sören & Simula, Laurent, 2019.
"Marginal deadweight loss when the income tax is nonlinear,"
Journal of Econometrics, Elsevier, vol. 211(1), pages 47-60.
- Blomquist, Sören & Simula, Laurent, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series 2010:3, Uppsala University, Department of Economics.
- Sören Blomquist & Laurent Simula, 2019. "Marginal deadweight loss when the income tax is nonlinear," Post-Print halshs-01644460, HAL.
- Blomquist, S. & Simula, L., 2016. "Marginal deadweight loss when the income tax is nonlinear," Working Papers 2016-02, Grenoble Applied Economics Laboratory (GAEL).
- Sören Blomquist & Laurent Simula, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," CESifo Working Paper Series 3053, CESifo.
- Blomquist, Sören & Simula, Laurent, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series, Center for Fiscal Studies 2010:1, Uppsala University, Department of Economics.
- Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2017.
"The Elasticity of Taxable Income in the Presence of Deduction Possibilities,"
NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES),
National Bureau of Economic Research, Inc.
- Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2017. "The elasticity of taxable income in the presence of deduction possibilities," Journal of Public Economics, Elsevier, vol. 151(C), pages 41-55.
- Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2015. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," CESifo Working Paper Series 5369, CESifo.
- Jacob, Martin, 2014. "Cross-base tax elasticity of capital gains," arqus Discussion Papers in Quantitative Tax Research 169, arqus - Arbeitskreis Quantitative Steuerlehre.
- Kosonen, Tuomas & Matikka, Tuomas, 2020. "Discrete Labor Supply: Empirical Evidence and Implications," Working Papers 132, VATT Institute for Economic Research.
- 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.
- John Creedy & Norman Gemmell, 2020.
"The elasticity of taxable income of individuals in couples,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 931-950, August.
- Creedy, John & Gemmell, Norman, 2018. "The Elasticity of Taxable Income of Individuals in Couples," Working Paper Series 7615, Victoria University of Wellington, Chair in Public Finance.
- 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).
- Asatryan, Zareh & Joulfaian, David, 2021. "Taxes and business philanthropy in Armenia," ZEW Discussion Papers 21-022, ZEW - Leibniz Centre for European Economic Research.
- Fack, Gabrielle & Landais, Camille, 2016.
"The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France,"
Journal of Public Economics, Elsevier, vol. 133(C), pages 23-40.
- Gabrielle Fack & Camille Landais, 2013. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," Economics Working Papers 1406, Department of Economics and Business, Universitat Pompeu Fabra.
- Fack, Gabrielle & Landais, Camille, 2016. "The effect of tax enforcement on tax elasticities: evidence from charitable contributions in France," LSE Research Online Documents on Economics 64578, London School of Economics and Political Science, LSE Library.
- Gabrielle Fack & Camille Landais, 2016. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," PSE - Labex "OSE-Ouvrir la Science Economique" hal-01300122, HAL.
- Alinaghi, Nazila & Creedy, John & Gemmell, Norman, 2020. "Designing Direct Tax Reforms: Alternative Approaches," Working Paper Series 9338, Victoria University of Wellington, Chair in Public Finance.
- Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014.
"The hidden costs of tax evasion: collaborative tax evasion in markets for expert services,"
Economics Working Papers
ECO2014/01, European University Institute.
- Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014. "The Hidden Costs of Tax Evasion - Collaborative Tax Evasion in Markets for Expert Services," Working Papers 2014-01, Faculty of Economics and Statistics, University of Innsbruck.
- Balafoutas, Loukas & Beck, Adrian & Kerschbamer, Rudolf & Sutter, Matthias, 2015. "The Hidden Costs of Tax Evasion: Collaborative Tax Evasion in Markets for Expert Services," IZA Discussion Papers 9085, Institute of Labor Economics (IZA).
- Simeon Schächtele, 2020. "Tax Responses at Low Taxable Incomes: Evidence from Germany," Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 411-439, June.
- Martinez, Isabel Z., 2016.
"Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland,"
VfS Annual Conference 2016 (Augsburg): Demographic Change
145643, Verein für Socialpolitik / German Economic Association.
- Martinez, Isabel Z., 2016. "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," Economics Working Paper Series 1608, University of St. Gallen, School of Economics and Political Science.
- MARTINEZ Isabel, 2017. "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," LISER Working Paper Series 2017-08, LISER.
- 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.
- 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," Working Papers 1220, Oxford University Centre for Business Taxation.
More about this item
Keywords
budget deficit; tax reform; individual taxation;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2011-12-13 (Public Economics)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rut:rutres:201121. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (). General contact details of provider: https://edirc.repec.org/data/derutus.html .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.