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The Elasticity of Taxable Income in the Presence of Deduction Possibilities

In: Personal Income Taxation and Household Behavior (TAPES)

Citations

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Cited by:

  1. Bergolo, Marcelo & Burdin, Gabriel & De Rosa, Mauricio & Giaccobasso, Matias & Leites, Martin, 2019. "Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay," IZA Discussion Papers 12286, Institute of Labor Economics (IZA).
  2. Konstantin Chatziathanasiou & Svenja Hippel & Michael Kurschilgen, 2021. "Property, redistribution, and the status quo: a laboratory study," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 919-951, September.
  3. Gavrilova, Evelina & Zoutman, Floris T. & Hopland, Arnt O., 2017. "How to Use One Instrument to Identify Two Elasticities," Discussion Papers 2017/2, Norwegian School of Economics, Department of Business and Management Science.
  4. 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.
  5. Hakan Selin & Laurent Simula, 2017. "Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins," Post-Print halshs-01666994, HAL.
  6. Egbert L. W. Jongen & Maaike Stoel, 2019. "The Elasticity of Taxable Labour Income in the Netherlands," De Economist, Springer, vol. 167(4), pages 359-386, December.
  7. Enrico Rubolino & Daniel Waldenström, 2020. "Tax progressivity and top incomes evidence from tax reforms," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 18(3), pages 261-289, September.
  8. Alisa Tazhitdinova, 2022. "Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform," American Economic Journal: Economic Policy, American Economic Association, vol. 14(1), pages 473-500, February.
  9. Blesse, Sebastian & Buhlmann, Florian & Doerrenberg, Philipp, 2019. "Do people really want a simple tax system? Evidence on preferences towards income tax simplification," ZEW Discussion Papers 19-058, ZEW - Leibniz Centre for European Economic Research.
  10. Moritz Drechsel‐Grau & Andreas Peichl & Kai D. Schmid & Johannes F. Schmieder & Hannes Walz & Stefanie Wolter, 2022. "Inequality and income dynamics in Germany," Quantitative Economics, Econometric Society, vol. 13(4), pages 1593-1635, November.
  11. Michaël Sicsic, 2022. "Does labour income react more to income tax or means‐tested benefits reforms?," Fiscal Studies, John Wiley & Sons, vol. 43(3), pages 291-319, September.
  12. Schächtele, Simeon, 2016. "The Importance of Deductions in Response to the Personal Income Tax: Bunching Evidence from Germany," VfS Annual Conference 2016 (Augsburg): Demographic Change 145748, Verein für Socialpolitik / German Economic Association.
  13. Dolls, Mathias & Doerrenberg, Philipp & Peichl, Andreas & Stichnoth, Holger, 2018. "Do retirement savings increase in response to information about retirement and expected pensions?," Journal of Public Economics, Elsevier, vol. 158(C), pages 168-179.
  14. 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.
  15. Hargaden, Enda Patrick, 2020. "Taxpayer responses in good times and bad," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 653-690.
  16. Blomquist, Sören & Simula, Laurent, 2019. "Marginal deadweight loss when the income tax is nonlinear," Journal of Econometrics, Elsevier, vol. 211(1), pages 47-60.
  17. Nicole Bosch & Henk-Wim de Boer, 2017. "The Elasticity of Taxable Income for the Self-Employed: Heterogeneity across Reforms and Income Levels," CPB Discussion Paper 354, CPB Netherlands Bureau for Economic Policy Analysis.
  18. Kumar, Anil & Liang, Che-Yuan, 2020. "Estimating taxable income responses with elasticity heterogeneity," Journal of Public Economics, Elsevier, vol. 188(C).
  19. 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).
  20. Joerg Paetzold, 2019. "How do taxpayers respond to a large kink? Evidence on earnings and deduction behavior from Austria," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 167-197, February.
  21. Koehne, Sebastian & Sachs, Dominik, 2022. "Pareto-improving reforms of tax deductions," European Economic Review, Elsevier, vol. 148(C).
  22. Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2020. "Ethnicity and tax filing behavior," Journal of Urban Economics, Elsevier, vol. 116(C).
  23. Asatryan, Zareh & Joulfaian, David, 2022. "Taxes and Business Philanthropy in Armenia," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 914-930.
  24. J. Malte Zoubek, 2018. "Spatial Productivity Differences and the Optimal Tax Treatment of Commuting Expenses," Volkswirtschaftliche Diskussionsbeiträge 187-18, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
  25. Egbert Jongen & Maaike Stoel, 2016. "The elasticity of taxable income in the Netherlands," CPB Discussion Paper 337, CPB Netherlands Bureau for Economic Policy Analysis.
  26. Aronsson, Thomas & Jenderny, Katharina & Lanot, Gauthier, 2022. "The quality of the estimators of the ETI," Journal of Public Economics, Elsevier, vol. 212(C).
  27. Olivier Bargain, 2017. "Welfare analysis and redistributive policies," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(4), pages 393-419, December.
  28. Heuermann, Daniel F. & Assmann, Franziska & vom Berge, Philipp & Freund, Florian, 2017. "The distributional effect of commuting subsidies - Evidence from geo-referenced data and a large-scale policy reform," Regional Science and Urban Economics, Elsevier, vol. 67(C), pages 11-24.
  29. Miyazaki, Takeshi & Ishida, Ryo, 2022. "Estimating the elasticity of taxable income: Evidence from top Japanese taxpayers," Japan and the World Economy, Elsevier, vol. 61(C).
  30. Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2020. "Size and distributional pattern of pension-related tax expenditures in European countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1287-1320, October.
  31. Mathias Dolls & Philipp Doerrenberg & Andreas Peichl & Holger Stichnoth, 2016. "Do Savings Increase in Response to Salient Information about Retirement and Expected Pensions?," NBER Working Papers 22684, National Bureau of Economic Research, Inc.
  32. Bachelet, Marion & Kalkuhl, Matthias & Koch, Nicolas, 2021. "What If Working from Home Will Stick? Distributional and Climate Impacts for Germany," IZA Discussion Papers 14642, Institute of Labor Economics (IZA).
  33. Julia Cagé & Malka Guillot, 2021. "Is Charitable Giving Political? Evidence from Wealth and Income Tax Returns," Working Papers hal-03877993, HAL.
  34. Jakobsen, Katrine Marie & Søgaard, Jakob Egholt, 2022. "Identifying behavioral responses to tax reforms: New insights and a new approach," Journal of Public Economics, Elsevier, vol. 212(C).
  35. Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2016. "A Data-Driven Procedure to Determine the Bunching Window - An Application to the Netherlands," CPB Discussion Paper 336, CPB Netherlands Bureau for Economic Policy Analysis.
  36. Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2023. "Giving to the children or the taxman?," European Economic Review, Elsevier, vol. 153(C).
  37. Simeon Schächtele, 2020. "Tax Responses at Low Taxable Incomes: Evidence from Germany," Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 411-439, June.
  38. Ole Agersnap & Owen Zidar, 2021. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates," American Economic Review: Insights, American Economic Association, vol. 3(4), pages 399-416, December.
  39. Sarah Clifford & Panos Mavrokonstantis, 2019. "Tax Enforcement Using A Hybrid Between Self- And Third-Party Reporting," Economics Series Working Papers 876, University of Oxford, Department of Economics.
  40. 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.
  41. Enrico Rubolino & Daniel Waldenström, 2019. "Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 457-485, June.
  42. Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2020. "A data-driven procedure to determine the bunching window: an application to the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 951-979, August.
  43. Nicole Bosch & Vincent Dekker & Kristina Strohmaier, 2016. "A Data-Driven Procedure to Determine the Bunching Window - An Application to the Netherlands," CPB Discussion Paper 336.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  44. Beraldo, Sergio & Piacenza, Massimiliano & Turati, Gilberto, 2022. "The importance of the future when deciding levels of personal responsibility and demand for redistribution," Economic Modelling, Elsevier, vol. 116(C).
  45. Ben Lockwood, 2020. "Malas notches," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 779-804, August.
  46. Stefan Bach, 2021. "Aktuelle Reformvorschläge zum Einkommensteuertarif [Current Reform Proposals for the German Personal Income Tax Schedule: Relieve the Middle Class and High Earners, Burden High Incomes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(8), pages 606-614, August.
  47. Wiljan van den Berge & Egbert Jongen & Karen van der Wiel, 2023. "The effects of a tax deduction for lifelong learning expenditures," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 729-756, June.
  48. Konstantin Chatziathanasiou & Svenja Hippel & Michael Kurschilgen, 2020. "Property, Redistribution, and the Status Quo," Munich Papers in Political Economy 02, Munich School of Politics and Public Policy and the School of Management at the Technical University of Munich.
  49. Dekker, Vincent & Strohmaier, Kristina & Bosch, Nicole, 2016. "A data-driven procedure to determine the bunching window: An application to the Netherlands," Hohenheim Discussion Papers in Business, Economics and Social Sciences 05-2016, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
  50. 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.
  51. 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.
  52. Engström, Per & Nordblom, Katarina & Stefansson, Arnaldur, 2018. "Multiple Misbehaving:Loss Averse and Inattentive to Monetary Incentives," Working Papers in Economics 729, University of Gothenburg, Department of Economics.
  53. Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2019. "Taxes, frictions and asset shifting: when Swedes disinherited themselves," Working Paper Series 2019:6, IFAU - Institute for Evaluation of Labour Market and Education Policy.
  54. Nicole Bosch & Henk-Wim de Boer, 2017. "The Elasticity of Taxable Income for the Self-Employed: Heterogeneity across Reforms and Income Levels," CPB Discussion Paper 354.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  55. Jeffrey L. Coles & Elena Patel & Nathan Seegert & Matthew Smith, 2022. "How Do Firms Respond to Corporate Taxes?," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 965-1006, June.
  56. Hans Schytte Sigaard, 2022. "Labor Supply Responsiveness to Tax Reforms," Economics Working Papers 2022-04, Department of Economics and Business Economics, Aarhus University.
  57. Andrey A. Pugachev, 2023. "Assessment of the Impact of Social Tax Deductions for Personal Income Tax on the Welfare and Inequality of Citizens in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 22(4), pages 789-813.
  58. Engström, Per & Nordblom, Katarina & Stefánsson, Arnaldur, 2022. "Loss aversion and indifference to tax rates: Evidence from tax filing data," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 287-311.
  59. Ayaz, Mehmet & Fricke, Lea & Fuest, Clemens & Sachs, Dominik, 2023. "Who should bear the burden of COVID-19 related fiscal pressure? An optimal income taxation perspective," European Economic Review, Elsevier, vol. 153(C).
  60. Håkan Selin & Laurent Simula, 2017. "Income Shifting as Income Creation? The Intensive vs. the Extensive Shifting Margins," CESifo Working Paper Series 6510, CESifo.
  61. Salvador Barrios & Francesco Figari & Luca Gandullia & Sara Riscado, 2016. "The fiscal and equity impact of tax expenditures in the European Union," JRC Working Papers on Taxation & Structural Reforms 2016-01, Joint Research Centre.
  62. Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
  63. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516.
  64. Epstein, Brendan & Nunn, Ryan & Orak, Musa & Patel, Elena, 2023. "Taxation, social welfare, and labor market frictions," European Economic Review, Elsevier, vol. 151(C).
  65. Tazhitdinova, Alisa, 2015. "Adjust Me if I Can’t: The Effect of Firm Incentives on Labor Supply Responses to Taxes," MPRA Paper 81611, University Library of Munich, Germany, revised 2017.
  66. Marion Bachelet & Matthias Kalkuhl & Nicolas Koch, 2022. "What if working from home will stick? Distributional and climate impacts for Germany," CEPA Discussion Papers 41, Center for Economic Policy Analysis.
  67. Tazhitdinova, Alisa, 2020. "Do only tax incentives matter? Labor supply and demand responses to an unusually large and salient tax break," Journal of Public Economics, Elsevier, vol. 184(C).
  68. Clifford, Sarah & Mavrokonstantis, Panos, 2021. "Tax enforcement using a hybrid between self- and third-party reporting," Journal of Public Economics, Elsevier, vol. 203(C).
  69. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
  70. Bohne, Albrecht & Nimczik, Jan Sebastian, 2018. "Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador," IZA Discussion Papers 11536, Institute of Labor Economics (IZA).
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