IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!)

Citations for "The Elasticity of Taxable Income: Evidence and Implications"

by Jon Gruber & Emmanuel Saez

For a complete description of this item, click here. For a RSS feed for citations of this item, click here.
as
in new window

  1. Mathias Hungerbuehler & Etienne Lehmann & Alexis Parmentier & Bruno Van Der Linden, 2006. "Optimal Redistributive Taxation in a Search Equilibrium Model," Post-Print hal-01248161, HAL.
  2. Casamatta, Georges, 2011. "Optimal income taxation with tax avoidance," CEPR Discussion Papers 8608, C.E.P.R. Discussion Papers.
  3. Etienne Lehmann & Laurent Simula & Alain Trannoy, 2014. "Tax Me if You Can! Optimal Nonlinear Income Tax between Competing Governments," AMSE Working Papers 1415, Aix-Marseille School of Economics, Marseille, France, revised 14 May 2014.
  4. Blomquist, Sören & Selin, Håkan, 2008. "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates," Working Paper Series 2008:16, Uppsala University, Department of Economics.
  5. Nicole Simpson & Devin Reilly & Kartik Athreya, 2010. "The Earned Income Tax Credit: Insurance Without Disincentives?," 2010 Meeting Papers 1103, Society for Economic Dynamics.
  6. Shun-ichiro Bessho & Masayoshi Hayashi, 2005. "The CES Utility Function, Non-linear Budget Constraints and Labor Supply : Results on Prime-age Males in Japan," Labor Economics Working Papers 22041, East Asian Bureau of Economic Research.
  7. Chetty, Nadarajan, 2012. "Bounds on Elasticities With Optimization Frictions: A Synthesis of Micro and Macro Evidence on Labor Supply," Scholarly Articles 9748524, Harvard University Department of Economics.
  8. Yi Huang & Marco Pagano & Ugo Panizza, 2016. "Public Debt and Private Firm Funding. Evidence from Chinese Cities," EIEF Working Papers Series 1611, Einaudi Institute for Economics and Finance (EIEF), revised Aug 2016.
  9. Parry, Ian, 2003. "Are Emissions Permits Regressive?," Discussion Papers dp-03-21, Resources For the Future.
  10. 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.
  11. Peter Gottfried & Hannes Schellhorn, 2001. "Das IAW-Einkommenspanel und das Mikrosimulationsmodell SIMST," IAW Discussion Papers 04, Institut für Angewandte Wirtschaftsforschung (IAW).
  12. Tatsuo Hatta, 2004. "A Theory of Commodity Tax Reform under Revenue Constraint," CIRJE F-Series CIRJE-F-269, CIRJE, Faculty of Economics, University of Tokyo.
  13. Pierre-Yves Cabannes & Cédric Houdré & Camille Landais, 2014. "Comment le revenu imposable des ménages réagit-il à sa taxation? Une estimation sur la période 1997-2004," Économie et Statistique, Programme National Persée, vol. 467(1), pages 141-162.
  14. Benczúr, Péter, 2007. "Az adókulcsok hatása a különböző gazdasági szereplők viselkedésére - irodalmi összefoglaló
    [The effect of tax rates on the behaviour of various economic actors. A review of the literature]
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 125-141.
  15. Jarkko Harju & Tuomas Matikka, 2014. "The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?," CESifo Working Paper Series 4905, CESifo Group Munich.
  16. Louis Lévy-Garboua & David Masclet & Claude Montmarquette, 2006. "A Micro-foundation for the Laffer Curve In a Real Effort Experiment," CIRANO Working Papers 2006s-03, CIRANO.
  17. Schneider, Kerstin, 2005. "Union wage setting and progressive income taxation with heterogeneous labor: theory and evidence from the German income tax reforms 1986-1990," Labour Economics, Elsevier, vol. 12(2), pages 205-222, April.
  18. 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.
  19. Tino Sanandaji, 2014. "The international mobility of billionaires," Small Business Economics, Springer, vol. 42(2), pages 329-338, February.
  20. Wojciech Kopczuk & Joel Slemrod & Shlomo Yitzhaki, 2002. "Why World Redistribution Fails," NBER Working Papers 9186, National Bureau of Economic Research, Inc.
  21. Blundell, Richard & Shephard, Andrew, 2011. "Employment, Hours of Work and the Optimal Taxation of Low Income Families," IZA Discussion Papers 5745, Institute for the Study of Labor (IZA).
  22. Thoresen, Thor O. & Vattø, Trine E., 2015. "Validation of the discrete choice labor supply model by methods of the new tax responsiveness literature," Labour Economics, Elsevier, vol. 37(C), pages 38-53.
  23. Hermle, Johannes & Peichl, Andreas, 2013. "Ist die Antwort wirklich 42? Die Frage nach dem optimalen Spitzensteuersatz für Deutschland," IZA Standpunkte 60, Institute for the Study of Labor (IZA).
  24. Marius Brülhart & Jonathan Gruber & Matthias Krapf & Kurt Schmidheiny, 2016. "Taxing Wealth: Evidence from Switzerland," NBER Working Papers 22376, National Bureau of Economic Research, Inc.
  25. repec:hal:wpaper:halshs-00586292 is not listed on IDEAS
  26. Pirttilä, Jukka & Selin, Håkan, 2006. "How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993," Working Paper Series 2006:26, Uppsala University, Department of Economics.
  27. David Powell, 2012. "Compensating Differentials and Income Taxes: Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?," Journal of Human Resources, University of Wisconsin Press, vol. 47(4), pages 1023-1054.
  28. N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," NBER Working Papers 15071, National Bureau of Economic Research, Inc.
  29. Miyazaki, Takeshi & Ishida, Ryo, 2016. "Estimating the Elasticity of Taxable Income: Evidence from Top Japanese Taxpayers," MPRA Paper 74623, University Library of Munich, Germany.
  30. Holmlund, Bertil & Söderström, Martin, 2007. "Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach," IZA Discussion Papers 3088, Institute for the Study of Labor (IZA).
  31. Han, Li & Kung, James Kai-Sing, 2015. "Fiscal incentives and policy choices of local governments: Evidence from China," Journal of Development Economics, Elsevier, vol. 116(C), pages 89-104.
  32. Raj Chetty, 2006. "A New Method of Estimating Risk Aversion," American Economic Review, American Economic Association, vol. 96(5), pages 1821-1834, December.
  33. Stuart Adam, 2005. "Measuring the marginal efficiency cost of redistribution in the UK," IFS Working Papers W05/14, Institute for Fiscal Studies.
  34. Margherita Fort & Nichole Schneeweis & Rudolf Winter-Ebmer, 2011. "More Schooling, More Children: Compulsory Schooling Reforms and Fertility in Europe," Economics working papers 2011-05, Department of Economics, Johannes Kepler University Linz, Austria.
  35. Wojciech Kopczuk, 2002. "The Trick is to Live: Is the Estate Tax Social Security for the Rich?," NBER Working Papers 9188, National Bureau of Economic Research, Inc.
  36. Gorodnichenko, Yuriy & Martinez-Vazquez, Jorge & Peter, Klara Sabirianova, 2007. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," IZA Discussion Papers 3267, Institute for the Study of Labor (IZA).
  37. Siegloch, Sebastian & Doerrenberg, Philipp & Peichl, Andreas, 2015. "Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113076, Verein für Socialpolitik / German Economic Association.
  38. Young, Cristobal & Varner, Charles, 2011. "Millionaire Migration and State Taxation of Top Incomes: Evidence From a Natural Experiment," National Tax Journal, National Tax Association, vol. 64(2), pages 255-283, June.
  39. Louis Kaplow, 2006. "Optimal Income Transfers," NBER Working Papers 12284, National Bureau of Economic Research, Inc.
  40. Dahl, Gordon B. & Lochner, Lance John, 2012. "The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit," IZA Discussion Papers 6613, Institute for the Study of Labor (IZA).
  41. Alan Krause, 2007. "A Tax Reform Analysis of the Laffer Argument," Discussion Papers 07/10, Department of Economics, University of York.
  42. Etienne, LEHMANN & Alexis, PARMENTIER & Bruno, VAN DER LINDEN, 2008. "Optimal income taxation with endogenous participation and search unemployment," Discussion Papers (ECON - Département des Sciences Economiques) 2008036, Université catholique de Louvain, Département des Sciences Economiques.
  43. Fossen, Frank & Simmler, Martin, 2012. "Differential taxation and firms' financial leverage: Evidence from the introduction of a flat tax on interest income," Discussion Papers 2012/4, Free University Berlin, School of Business & Economics.
  44. Henrik Jacobsen Kleven & Esben Anton Schultz, 2014. "Estimating Taxable Income Responses Using Danish Tax Reforms," American Economic Journal: Economic Policy, American Economic Association, vol. 6(4), pages 271-301, November.
  45. Peter Egger & Marko Koethenbuerger & Michael Smart, 2010. "Electoral rules and incentive effects of fiscal transfers: evidence from Germany," Working Papers 2010/44, Institut d'Economia de Barcelona (IEB).
  46. Sören Blomquist & Anil Kumar & Che-Yuan Liang & Whitney K. Newey, 2015. "Individual Heterogeneity, Nonlinear Budget Sets, and Taxable Income," CESifo Working Paper Series 5320, CESifo Group Munich.
  47. Raj Chetty & Adam Looney & Kory Kroft, 2009. "Salience and Taxation: Theory and Evidence," American Economic Review, American Economic Association, vol. 99(4), pages 1145-1177, September.
  48. 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.
  49. Jeffrey Thompson & Timothy M. Smeeding, 2010. "Recent Trends in the Distribution of Income: Labor, Wealth and More Complete Measures of Well Being," Working Papers wp225, Political Economy Research Institute, University of Massachusetts at Amherst.
  50. Andrew Mitrusi & James Poterba, 2000. "The Distribution of Payroll and Income Tax Burdens, 1979-1999," NBER Working Papers 7707, National Bureau of Economic Research, Inc.
  51. Nicholas Lawson, 2014. "Liquidity Constraints, Fiscal Externalities and Optimal Tuition Subsidies Optimal College Tuition Subsidies," AMSE Working Papers 1404, Aix-Marseille School of Economics, Marseille, France, revised 18 Mar 2014.
  52. Roger H. Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "Do We Now Collect Any Revenue From Taxing Capital Income?," NBER Working Papers 9477, National Bureau of Economic Research, Inc.
  53. Emmanuel Saez, 2016. "Taxing the Rich More: Preliminary Evidence from the 2013 Tax Increase," NBER Chapters, in: Tax Policy and the Economy, Volume 31 National Bureau of Economic Research, Inc.
  54. Philipp Ager & Markus Bruckner & Benedikt Herz, 2014. "Effects of Agricultural Productivity Shocks on Female Labor Supply: Evidence from the Boll Weevil Plague in the US South," Working Papers 0068, European Historical Economics Society (EHES).
  55. Liang, Che-Yuan, 2009. "Nonparametric Structural Estimation of Labor Supply in the Presence of Censoring," Working Paper Series, Center for Fiscal Studies 2009:6, Uppsala University, Department of Economics.
  56. Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013. "Sharing the burden? Empirical evidence on corporate tax incidence," Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80040, Verein für Socialpolitik / German Economic Association.
  57. Hansson, Åsa, 2004. "Taxpayers Responsiveness to Tax Rate Changes and Implications for the Cost of Taxation," Working Papers 2004:5, Lund University, Department of Economics.
  58. Michael R. Veall, 2006. "The Top Shares of Older Earners in Canada," Quantitative Studies in Economics and Population Research Reports 408, McMaster University.
  59. José M. Labeaga & Xisco Oliver & Amadéo Spadaro, 2005. "Discrete choice models of labour suppluy, behavioural microsimulation and the Spanish tax reform," PSE Working Papers halshs-00590836, HAL.
  60. Ken Yamada, 2009. "Labor Supply Responses to the 1990s Japanese Tax Reforms," Working Papers 12-2009, Singapore Management University, School of Economics.
  61. Robert P. Inman & Daniel L. Rubinfeld, 2008. "Federal Institutions and the Democratic Transition: Learning from South Africa," NBER Working Papers 13733, National Bureau of Economic Research, Inc.
  62. Susan Dynarski, 2008. "Building the Stock of College-Educated Labor," Journal of Human Resources, University of Wisconsin Press, vol. 43(3), pages 576-610.
  63. Milena Mathé & Gaetan Nicodeme & Savino Rua, 2015. "Tax shifts," Taxation Papers 59, Directorate General Taxation and Customs Union, European Commission.
  64. Aspen Gorry & Kevin A. Hassett & R. Glenn Hubbard & Aparna Mathur, 2015. "The Response of Deferred Executive Compensation to Changes in Tax Rates," NBER Working Papers 21516, National Bureau of Economic Research, Inc.
  65. Henrik Jacobsen Kleven, 2014. "How can Scandinavians tax so much?," LSE Research Online Documents on Economics 66111, London School of Economics and Political Science, LSE Library.
  66. Nuno Martins & Ernesto Villanueva, 2005. "The impact of interest-rate subsidies on long-term household debt: evidence from a large program," DNB Working Papers 026, Netherlands Central Bank, Research Department.
  67. Jäntti, Markus & Pirttilä, Jukka & Selin, Håkan, 2013. "Estimating labour supply elasticities based on cross-country micro data: A bridge between micro and macro estimates?," Working Paper Series, Center for Fiscal Studies 2013:1, Uppsala University, Department of Economics.
  68. aus dem Moore, Nils, 2016. "Shifting the Burden of Corporate Taxes – Heterogeneity in Direct Wage Incidence," Annual Conference 2016 (Augsburg): Demographic Change 145717, Verein für Socialpolitik / German Economic Association.
  69. Kogler, Michael, 2016. "On the Incidence of Bank Levies: Theory and Evidence," Economics Working Paper Series 1606, University of St. Gallen, School of Economics and Political Science.
  70. John Creedy & Norman Gemmell, 2010. "Behavioural responses to corporate profit taxation," Hacienda Pública Española, IEF, vol. 193(2), pages 109-130, June.
  71. Alexander M. Gelber, 2010. "Taxes and Time Allocation: Evidence from Single Women," 2010 Meeting Papers 1031, Society for Economic Dynamics.
  72. Alan J. Auerbach, 2002. "The Bush Tax Cut and National Saving," NBER Working Papers 9012, National Bureau of Economic Research, Inc.
  73. 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.
  74. Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen, 2016. "The causal effects of an industrial policy," LSE Research Online Documents on Economics 58575, London School of Economics and Political Science, LSE Library.
  75. Selén, Jan, 2002. "Taxable Income Responses to Tax Changes - A Panel Analysis of the 1990/91 Swedish Reform," Working Paper Series 177, Trade Union Institute for Economic Research.
  76. Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012. "On the political economics of tax reforms: survey and empirical assessment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 598-624, August.
  77. Frank M. Fossen & Viktor Steiner, 2014. "The Tax-Rate Elasticity of Local Business Profits," Discussion Papers of DIW Berlin 1424, DIW Berlin, German Institute for Economic Research.
  78. Saez, Emmanuel, 2004. "The optimal treatment of tax expenditures," Journal of Public Economics, Elsevier, vol. 88(12), pages 2657-2684, December.
  79. Simpson, Nicole B., 2013. "Families, Taxes and the Welfare System," IZA Discussion Papers 7369, Institute for the Study of Labor (IZA).
  80. Moore, Winston, 2008. "The Responsiveness of Taxable Income to Changes in Marginal Tax Rates in Barbados," MPRA Paper 21583, University Library of Munich, Germany.
  81. Gregorini, Filippo, 2015. "Political geography and income inequalities," Research in Economics, Elsevier, vol. 69(3), pages 439-452.
  82. Colombino, Ugo, 2011. "Five Issues in the Design of Income Support Mechanisms: The Case of Italy," IZA Discussion Papers 6059, Institute for the Study of Labor (IZA).
  83. Kevin B. Moore, 2004. "The effects of the 1986 and 1993 tax reforms on self-employment," Finance and Economics Discussion Series 2004-05, Board of Governors of the Federal Reserve System (U.S.).
  84. Rolf Aaberge & Ugo Colombino, 2008. "Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply," ICER Working Papers 19-2008, ICER - International Centre for Economic Research.
  85. Florian Scheuer & Iván Werning, 2015. "The Taxation of Superstars," CESifo Working Paper Series 5479, CESifo Group Munich.
  86. Arrazola, María & de Hevia, José & Romero, Desiderio & Sanz-Sanz, José Félix, 2014. "Personal Income Tax Reforms and the Elasticity of Reported Income to Marginal Tax Rates: An Empirical Analysis Applied to Spain," Working Paper Series 3593, Victoria University of Wellington, Chair in Public Finance.
  87. David Powell & Hui Shan, 2010. "Income Taxes, Compensating Differentials, and Occupational Choice: How Taxes Distort the Wage-Amenity Decision," Working Papers 705-1, RAND Corporation.
  88. Nadja Dwenger & Viktor Steiner, 2008. "Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 829, DIW Berlin, German Institute for Economic Research.
  89. Nicholas Lawson, 2013. "Fiscal Externalities and Optimal Unemployment Insurance," Working Papers halshs-00907807, HAL.
  90. Hayo, Bernd & Uhl, Matthias, 2015. "Taxation and labour supply: Evidence from a representative population survey," Journal of Macroeconomics, Elsevier, vol. 45(C), pages 336-346.
  91. 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, vol. 12(1), pages 1-37, December.
  92. Simon Carey & John Creedy & Norman Gemmell & Josh Teng, 2013. "Regression Estimates of the Elasticity of Taxable Income and the Choice of Instrument," Treasury Working Paper Series 13/08, New Zealand Treasury.
  93. 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 118-150, March.
  94. 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.
  95. 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.
  96. Oliver Denk & Robert P. Hagemann & Patrick Lenain & Valentin Somma, 2013. "Inequality and Poverty in the United States: Public Policies for Inclusive Growth," OECD Economics Department Working Papers 1052, OECD Publishing.
  97. Benjamin B. Lockwood & Matthew Weinzierl, 2014. "Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions," Harvard Business School Working Papers 14-119, Harvard Business School, revised Oct 2014.
  98. Mario Alloza, 2016. "The Impact of Taxes on Income Mobility," Discussion Papers 1632, Centre for Macroeconomics (CFM).
  99. Ian Parry & Chandara Veung & Dirk Heine, 2014. "How Much Carbon Pricing is in Countries' Own Interests? The Critical Role of Co-Benefits," CESifo Working Paper Series 5015, CESifo Group Munich.
  100. 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: estimates and flat-tax p
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(9), pages 733-762.
  101. Adam Looney & Monica Singhal, 2005. "The effect of anticipated tax changes on intertemporal labor supply and the realization of taxable income," Finance and Economics Discussion Series 2005-44, Board of Governors of the Federal Reserve System (U.S.).
  102. aus dem Moore, Nils, 2014. "Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence," Ruhr Economic Papers 531, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  103. Jarkko Harju & Tuomas Matikka, 2013. "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers 43, Government Institute for Economic Research Finland (VATT).
  104. Nils aus dem Moore, 2014. "Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence," Ruhr Economic Papers 0531, .
  105. repec:kap:iaecre:v:13:y:2007:i:3:p:255-267 is not listed on IDEAS
  106. Gentry, William M. & Hubbard, R. Glenn, 2004. "The effects of progressive income taxation on job turnover," Journal of Public Economics, Elsevier, vol. 88(11), pages 2301-2322, September.
  107. Sören Blomquist & Vidar Christiansen & Luca Micheletto, 2008. "Public Provision of Private Goods and Nondistortionary Marginal Tax Rates," CESifo Working Paper Series 2303, CESifo Group Munich.
  108. Martin Feldstein, 2005. "Structural Reform of Social Security," NBER Working Papers 11098, National Bureau of Economic Research, Inc.
  109. Wojciech Kopczuk, 2003. "Tax Bases, Tax Rates and the Elasticity of Reported Income," NBER Working Papers 10044, National Bureau of Economic Research, Inc.
  110. Rebbecca Reed-Arthurs & Steven M. Sheffrin, 2010. "Understanding the Public's Attitudes towards Redistribution through Taxation," Working Papers 1005, Tulane University, Department of Economics.
  111. Claus Thustrup Kreiner & Nicolaj Verdelin, 2009. "Optimal Provision of Public Goods: A Synthesis," CESifo Working Paper Series 2538, CESifo Group Munich.
  112. Parry, Ian, 2015. "Designing Fiscal Policy to Address the External Costs of Energy," International Review of Environmental and Resource Economics, now publishers, vol. 8(1), pages 1-56, May.
  113. Ericson, Peter & Flood, Lennart, 2011. "Taxes, Wages and Working Hours," Working Papers in Economics 514, University of Gothenburg, Department of Economics.
  114. Gelber, Alexander, 2010. "Taxation and the Earnings of Husbands and Wives," MPRA Paper 20345, University Library of Munich, Germany.
  115. Giertz, Seth, 2008. "Panel Data Techniques and the Elasticity of Taxable Income," MPRA Paper 17600, University Library of Munich, Germany.
  116. David Masclet & Claude Montmarquette, 2008. "Approche expérimentale de l'incidence de la fiscalité sur l'offre de travail : une étude comparative des systèmes d'imposition," Post-Print halshs-00294694, HAL.
  117. Frydman, Carola & Molloy, Raven S., 2011. "Does tax policy affect executive compensation? Evidence from postwar tax reforms," Journal of Public Economics, Elsevier, vol. 95(11), pages 1425-1437.
  118. Stela Aurelia Toader & Mihai Aristotel Ungureanu & Iuliana Predescu & Antoniu Predescu, 2011. "Tax Efficiency vs. Tax Equity – Points of View regarding Tax Optimum," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 5(5), pages 44-51, October.
  119. Nicholas Lawson, 2013. "Fiscal Externalities and Optimal Unemployment Insurance," AMSE Working Papers 1357, Aix-Marseille School of Economics, Marseille, France, revised 21 Nov 2013.
  120. Mary-Anne Sillamaa & Michael R. Veall, 2000. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada," Social and Economic Dimensions of an Aging Population Research Papers 25, McMaster University.
  121. Blomquist, Sören & Simula, Laurent, 2010. "Marginal Deadweight Loss when the Income Tax is Nonlinear," Working Paper Series 2010:3, Uppsala University, Department of Economics.
  122. Baskaran, Thushyanthan, 2015. "The revenue and base effects of local tax hikes: Evidence from a quasi-experiment," Center for European, Governance and Economic Development Research Discussion Papers 257, University of Goettingen, Department of Economics.
  123. Nicholas Lawson, 2014. "Liquidity Constraints, Fiscal Externalities and Optimal Tuition Subsidies," Working Papers halshs-00964527, HAL.
  124. Kaliskova, Klara, 2015. "Tax and Transfer Policies and the Female Labor Supply in the EU," IZA Discussion Papers 8949, Institute for the Study of Labor (IZA).
  125. Haskamp, Ulrich, 2016. "Spillovers of banking regulation: The effect of the German bank levy on the lending rates of regional banks and their local competitors," Ruhr Economic Papers 664, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  126. Jarkko Harju & Tuomas Matikka, 2013. "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers 1313, Oxford University Centre for Business Taxation.
  127. 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.
  128. Mickaël Beaud & Thierry Blayac & Patrice Bougette & Soufiane Khoudmi & Philippe Mahenc & Stéphane Mussard, 2013. "Estimation du coût d'opportunité des fonds publics pour l'économie française," Working Papers halshs-01077141, HAL.
  129. Andrew Mitrusi & James M. Poterba, 2001. "The Changing Importance of Income and Payroll Taxes on U.S. Families," NBER Chapters, in: Tax Policy and the Economy, Volume 15, pages 95-120 National Bureau of Economic Research, Inc.
  130. Michael P. Devereux & Niels Johannesen & John Vella, 2013. "Can taxes tame the banks? Evidence from European bank levies," EPRU Working Paper Series 1315, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  131. Raj Chetty & John N. Friedman & Tore Olsen & Luigi Pistaferri, 2009. "Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records," NBER Working Papers 15617, National Bureau of Economic Research, Inc.
  132. Athreya, Kartik & Reilly, Devin & Simpson, Nicole B., 2014. "Single Mothers and the Earned Income Tax Credit: Insurance Without Disincentives?," IZA Discussion Papers 8114, Institute for the Study of Labor (IZA).
  133. Chris Murphy, 2016. "The effects on consumer welfare of a corporate tax cut," Departmental Working Papers 2016-10, The Australian National University, Arndt-Corden Department of Economics.
  134. Giertz, Seth, 2006. "The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis," MPRA Paper 17603, University Library of Munich, Germany.
  135. Tonin, Mirco, 2011. "Minimum Wage and Tax Evasion: Theory and Evidence," IZA Discussion Papers 5660, Institute for the Study of Labor (IZA).
  136. Laura Blow & Ian Preston, 2002. "Deadweight loss and taxation of earned income: evidence from tax records of the UK self-employed," IFS Working Papers W02/15, Institute for Fiscal Studies.
  137. Mollick, André Varella, 2012. "Income inequality in the U.S.: The Kuznets hypothesis revisited," Economic Systems, Elsevier, vol. 36(1), pages 127-144.
  138. Heim, Bradley T., 2010. "The responsiveness of self-employment income to tax rate changes," Labour Economics, Elsevier, vol. 17(6), pages 940-950, December.
  139. Tamás K. Papp & Elöd Takáts, 2008. "Tax Rate Cuts and Tax Compliance—The Laffer Curve Revisited," IMF Working Papers 08/7, International Monetary Fund.
  140. 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.
  141. Girish K. Nair & Lewlyn Lester Raj Rodrigues, 2013. "Dynamics of Financial System: A System Dynamics Approach," International Journal of Economics and Financial Issues, Econjournals, vol. 3(1), pages 14-26.
  142. Maya Rossin-Slater & Miriam Wüst, 2016. "Parental Responses to Child Support Obligations: Evidence from Administrative Data," NBER Working Papers 22227, National Bureau of Economic Research, Inc.
  143. Raj Chetty, 2009. "Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods," Annual Review of Economics, Annual Reviews, vol. 1(1), pages 451-488, 05.
  144. Philipp Doerrenberg & Andreas Peichl & Sebastian Siegloch, 2015. "The Elasticity of Taxable Income in the Presence of Deduction Possibilities," CESifo Working Paper Series 5369, CESifo Group Munich.
  145. Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers halshs-00856246, HAL.
  146. Alejandro Esteller-Moré & Umberto Galmarini & Leonzio Rizzo, 2015. "Fiscal equalization under political pressures," Working Papers 2015/21, Institut d'Economia de Barcelona (IEB).
  147. Martin S. Feldstein, 2008. "Effects of Taxes on Economic Behavior," NBER Working Papers 13745, National Bureau of Economic Research, Inc.
  148. Jon Gruber & Emmanuel Saez, 2000. "The Elasticity of Taxable Income: Evidence and Implications," NBER Working Papers 7512, National Bureau of Economic Research, Inc.
  149. Jane K. Dokko, 2008. "The effect of taxation on lifecycle labor supply: results from a quasi-experiment," Finance and Economics Discussion Series 2008-24, Board of Governors of the Federal Reserve System (U.S.).
  150. William M. Gentry & R. Glenn Hubbard, 2004. ""Success Taxes," Entrepreneurial Entry, and Innovation," NBER Working Papers 10551, National Bureau of Economic Research, Inc.
  151. Roger H. Gordon & Wojciech Kopczuk, 2014. "The Choice of the Personal Income Tax Base," NBER Working Papers 20227, National Bureau of Economic Research, Inc.
  152. Baris K. Yörük, 2014. "Does Giving to Charity Lead to Better Health? Evidence from Tax Subsidies for Charitable Giving," CESifo Working Paper Series 4853, CESifo Group Munich.
  153. Christian Gillitzer & Peer Ebbesen Skov, 2013. "Evidence on Unclaimed Charitable Contributions from the Introduction of Third-Party Information Reporting in Denmark," EPRU Working Paper Series 2013-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  154. Rao, Nirupama, 2016. "Do tax credits stimulate R&D spending? The effect of the R&D tax credit in its first decade," Journal of Public Economics, Elsevier, vol. 140(C), pages 1-12.
  155. Kory Kroft & Kucko Kavan & Etienne Lehmann & Johannes Schmieder, 2015. "Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach," Working Papers hal-01292126, HAL.
  156. Strawczynski, Michel, 2013. "Cyclicality of statutory tax rates," MPRA Paper 48821, University Library of Munich, Germany.
  157. Ian Parry, 2002. "Tax Deductions and the Marginal Welfare Cost of Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(5), pages 531-552, September.
  158. Köthenbürger, Marko & Egger, Peter & Smart, Michael, 2013. "Do Electoral Rules Make Legislators Differently Responsive to Fiscal Transfers? Evidence from German Municipalities," Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79972, Verein für Socialpolitik / German Economic Association.
  159. Saez, Emmanuel, 2004. "Direct or indirect tax instruments for redistribution: short-run versus long-run," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 503-518, March.
  160. Raj Chetty, 2006. "A Bound on Risk Aversion Using Labor Supply Elasticities," NBER Working Papers 12067, National Bureau of Economic Research, Inc.
  161. Kateřina Gawthorpe, 2015. "Elasticity of taxable income. A case study for the Czech Republic," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2015(3), pages 18-29.
  162. Liebman, Jeffrey B. & Luttmer, Erzo F.P. & Seif, David G., 2009. "Labor Supply Responses to Marginal Social Security Benefits: Evidence from Discontinuities," Scholarly Articles 4481678, Harvard Kennedy School of Government.
  163. Matti Tuomala, 2010. "On optimal non-linear income taxation: numerical results revisited," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 259-270, June.
  164. 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.
  165. Giertz, Seth, 2004. "Recent Literature on Taxable-Income Elasticities," MPRA Paper 16159, University Library of Munich, Germany.
  166. James E. Anderson & Will Martin, 2011. "Costs of Taxation and Benefits of Public Goods with Multiple Taxes and Goods," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(2), pages 289-309, 04.
  167. Zheng, Liping & Severe, Sean, 2016. "Teaching the macroeconomic effects of tax cuts with a quasi-experiment," Economic Analysis and Policy, Elsevier, vol. 51(C), pages 55-65.
  168. Inman, Robert P. & Rubinfeld, Daniel, 2009. "Federalism and South Africa's Democratic Bargain: The Zuma Challenge," Berkeley Olin Program in Law & Economics, Working Paper Series qt6239g0gb, Berkeley Olin Program in Law & Economics.
  169. Dackehag, Margareta & Hansson, Åsa, 2015. "Taxation of Dividend Income and Economic Growth: The Case of Europe," Working Papers 2015:24, Lund University, Department of Economics.
  170. Gordon, Roger H. & Cullen, Julie Berry, 2012. "Income redistribution in a Federal system of governments," Journal of Public Economics, Elsevier, vol. 96(11), pages 1100-1109.
  171. Andreas Georgiadis & Alan Manning, 2007. "Spend It Like Beckham? Inequality and Redistribution in the UK, 1983-2004," CEP Discussion Papers dp0816, Centre for Economic Performance, LSE.
  172. William Gale & Peter Orszag, 2005. "Economic Effects of Making the 2001 and 2003 Tax Cuts Permanent," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(2), pages 193-232, March.
  173. Kemp, Simon, 2008. "Preferences for funding particular government services from different taxes," Journal of Economic Psychology, Elsevier, vol. 29(1), pages 54-72, February.
  174. Aron Kiss, 2013. "The optimal top marginal tax rate: Application to Hungary," European Journal of Government and Economics, Europa Grande, vol. 2(2), pages 100-118, December.
  175. Åsa Hansson, 2007. "Taxpayers' responsiveness to tax rate changes and implications for the cost of taxation in Sweden," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 563-582, October.
  176. Grinols, Earl L. & Lin, Hwan C., 2011. "Patent replacement and welfare gains," Journal of Economic Dynamics and Control, Elsevier, vol. 35(9), pages 1586-1604, September.
  177. Seth H. Giertz, 2008. "Panel Data Techniques and the Elasticity of Taxable Income: Working Paper 2008-11," Working Papers 20407, Congressional Budget Office.
  178. Robert McClelland & Shannon Mok, 2012. "A Review of Recent Research on Labor Supply Elasticities: Working Paper 2012-12," Working Papers 43675, Congressional Budget Office.
  179. Feldstein, Martin, 2008. "Effects of Taxes on Economic Behavior," Scholarly Articles 2943922, Harvard University Department of Economics.
  180. Emmanuel Saez, 2000. "Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses," NBER Working Papers 7708, National Bureau of Economic Research, Inc.
  181. Inman, Robert P. & Rubinfeld, Daniel L., 2012. "Understanding the Democratic Transition in South Africa," Berkeley Olin Program in Law & Economics, Working Paper Series qt4mp5t4ff, Berkeley Olin Program in Law & Economics.
  182. Steiner, Viktor, 2010. "Konsolidierung der Staatsfinanzen," Discussion Papers 2010/9, Free University Berlin, School of Business & Economics.
  183. 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, vol. 1(2), pages 31-52, August.
  184. Hans Bækgaard, 2014. "The Differences-in-Differences Approach with overlapping differences - Experimental Verification of Estimation Bias," DREAM Working Paper Series 201403, Danish Rational Economic Agents Model, DREAM.
  185. Dana Andersen & Ramón López, 2012. "Do Tax Cuts Encourage Rent-Seeking by Top Corporate Executives? Theory and Evidence," Working Papers wp360, University of Chile, Department of Economics.
  186. Seng-Eun Choi, 2014. "Is Self-Employment Income More Responsive to Income Tax Rate?," Korean Economic Review, Korean Economic Association, vol. 30, pages 67-84.
  187. Paul Bingley & Ian Walker, 2008. "The Labor Supply Effect of In-Kind Transfers," Working Papers 200820, Geary Institute, University College Dublin.
  188. Barış K. Yörük, 2013. "The Impact of Charitable Subsidies on Religious Giving and Attendance: Evidence from Panel Data," The Review of Economics and Statistics, MIT Press, vol. 95(5), pages 1708-1721, December.
  189. Chang, Andrew C., 2014. "Tax Policy Endogeneity: Evidence from R&D Tax Credits," Finance and Economics Discussion Series 2014-101, Board of Governors of the Federal Reserve System (U.S.).
  190. Robert McClelland & Shannon Mok, 2014. "Labor Force Participation Elasticities of Women and Secondary Earners within Married Couples: Working Paper 2014-06," Working Papers 49433, Congressional Budget Office.
  191. Cecil E. Bohanon & John B. Horowitz & James E. McClure, 2014. "Saying Too Little, Too Late: Public Finance Textbooks and the Excess Burdens of Taxation," Econ Journal Watch, Econ Journal Watch, vol. 11(3), pages 277-296, September.
  192. Schächtele, Simeon, 2016. "The Importance of Deductions in Response to the Personal Income Tax: Bunching Evidence from Germany," Annual Conference 2016 (Augsburg): Demographic Change 145748, Verein für Socialpolitik / German Economic Association.
  193. Kartik B. Athreya & Devin Reilly & Nicole B. Simpson, 2010. "Earned income tax credit recipients: income, marginal tax rates, wealth, and credit constraints," Economic Quarterly, Federal Reserve Bank of Richmond, issue 3Q, pages 229-258.
  194. Robin Boadway & Laurence Jacquet, 2006. "Optimal Marginal and Average Income Taxation under Maxi-min," Working Papers 1073, Queen's University, Department of Economics.
  195. Henrik Jacobsen Kleven & Esben Anton Schultz, 2012. "Estimating taxable income responses using Danish tax reforms," LSE Research Online Documents on Economics 58070, London School of Economics and Political Science, LSE Library.
  196. Doina Maria Radulescu, 2010. "The Effects of a Bonus Tax on Manager Compensation and Welfare," CESifo Working Paper Series 3030, CESifo Group Munich.
  197. Olivier Bargain & Mathias Dolls & Herwig Immervoll & Dirk Neumann & Andreas Peichl & Nico Pestel & Sebastian Siegloch, 2011. "Tax policy and income inequality in the U.S., 1978—2009: A decomposition approach," Working Papers 215, ECINEQ, Society for the Study of Economic Inequality.
  198. Seth H. Giertz, 2008. "Taxable Income Responses to 1990s Tax Acts: Further Explorations: Working Paper 2008-08," Working Papers 20206, Congressional Budget Office.
  199. 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.
  200. Bas Jacobs, 2002. "An investigation of education finance reform; graduate taxes and income contingent loans in the Netherlands," CPB Discussion Paper 9, CPB Netherlands Bureau for Economic Policy Analysis.
  201. Giertz, Seth H., 2007. "The Elasticity of Taxable Income Over the 1980s and 1990s," National Tax Journal, National Tax Association, vol. 60(4), pages 743-768, December.
  202. Emmanuel Saez & Michael R. Veall, 2003. "The Evolution of High Incomes in Canada, 1920-2000," NBER Working Papers 9607, National Bureau of Economic Research, Inc.
  203. Duquette, Nicolas J., 2016. "Do tax incentives affect charitable contributions? Evidence from public charities' reported revenues," Journal of Public Economics, Elsevier, vol. 137(C), pages 51-69.
  204. Paul Frijters & David W. Johnston & Michael A. Shields, 2012. "The Optimality of Tax Transfers: What does Life Satisfaction Data Tell Us?," Discussion Papers Series 450, School of Economics, University of Queensland, Australia.
  205. Nicolas Werquin & Aleh Tsyvinski & Mikhail Golosov, 2015. "A Variational Approach to the Analysis of Tax Systems," 2015 Meeting Papers 244, Society for Economic Dynamics.
  206. Poterba, James M., 2007. "Income inequality and income taxation," Journal of Policy Modeling, Elsevier, vol. 29(4), pages 623-633.
  207. James Alm, 2012. "Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 54-77, February.
  208. A B Atkinson & Andrew Leigh, 2010. "The Distribution of Top Incomes in Five Anglo-Saxon Countries over the Twentieth Century," CEPR Discussion Papers 640, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  209. Dackehag , Margareta & Hansson, Åsa, 2012. "Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries," Working Papers 2012:6, Lund University, Department of Economics.
  210. Bessho, Shun-ichiro & Hayashi, Masayoshi, 2008. "A Structural Estimation of the CES Preferences and Linear Labor Supply: The Case of Prime-Age Males in Japan," Discussion Papers 2008-02, Graduate School of Economics, Hitotsubashi University.
  211. Emmanuel Saez, 2000. "Using Elasticities to Derive Optimal Income Tax Rates," NBER Working Papers 7628, National Bureau of Economic Research, Inc.
  212. José Labeaga & Xisco Oliver & Amedeo Spadaro, 2008. "Discrete choice models of labour supply, behavioural microsimulation and the Spanish tax reforms," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 6(3), pages 247-273, September.
  213. Vining Aidan & Weimer David L, 2010. "An Assessment of Important Issues Concerning the Application of Benefit-Cost Analysis to Social Policy," Journal of Benefit-Cost Analysis, De Gruyter, vol. 1(1), pages 1-40, July.
  214. Egger, Peter & Koethenbuerger, Marko & Smart, Michael, 2010. "Do fiscal transfers alleviate business tax competition? Evidence from Germany," Journal of Public Economics, Elsevier, vol. 94(3-4), pages 235-246, April.
  215. Martin, Will & Anderson, James E., 2005. "Costs of taxation and the benefits of public goods : the role of income effects," Policy Research Working Paper Series 3700, The World Bank.
  216. Fossen, Frank M. & Steiner, Viktor, 2006. "Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany," IZA Discussion Papers 2164, Institute for the Study of Labor (IZA).
  217. Sung-Hee Jeon, 2004. "The impacts of the 1988 tax reform on married women's labour supply in Canada," Department of Economics Working Papers 2004-19, McMaster University.
  218. Emmanuel Saez, 1999. "The Effect of Marginal Tax Rates on Income: A Panel Study of 'Bracket Creep'," NBER Working Papers 7367, National Bureau of Economic Research, Inc.
  219. Massarrat-Mashhadi, Nima & Werdt, Clive, 2012. "Estimating dynamic income responses to tax changes Massarrat-Mashhadi: Evidence from Germany," Discussion Papers 2012/22, Free University Berlin, School of Business & Economics.
  220. repec:ntj:journl:v:55:y:2002:i:n._1:p:119-131 is not listed on IDEAS
  221. Traxler, Christian, 2012. "Majority voting and the welfare implications of tax avoidance," Journal of Public Economics, Elsevier, vol. 96(1), pages 1-9.
  222. Athreya, Kartik B. & Reilly, Devin & Simpson, Nicole B., 2014. "Young Unskilled Women and the Earned Income Tax Credit: Insurance Without Disincentives?," Working Paper 14-11, Federal Reserve Bank of Richmond, revised 01 Jun 2014.
  223. Juan Ayuso & Juan F. Jimeno & Ernesto Villanueva, 2007. "The effects of the introduction of tax incentives on retirement savings," Working Papers 0724, Banco de España;Working Papers Homepage.
  224. Åsa Hansson & Karin Olofsdotter, 2014. "Labor Taxation and FDI Decisions in the European Union," Open Economies Review, Springer, vol. 25(2), pages 263-287, April.
  225. Elek, Péter & Lőrincz, László, 2015. "Az effektív társasági adókulcs rugalmassága Magyarországon a 2009-2011 közötti adókulcscsökkentés alapján
    [The elasticity of the effective corporate tax rate in Hungary: evidence from the tax cut b
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(1), pages 27-47.
  226. repec:aea:aecrev:v:107:y:2017:i:2:p:623-28 is not listed on IDEAS
  227. Kumar, Anil, 2008. "Labor supply, deadweight loss and tax reform act of 1986: A nonparametric evaluation using panel data," Journal of Public Economics, Elsevier, vol. 92(1-2), pages 236-253, February.
  228. Elert, Niklas & Henrekson, Magnus & Stenkula, Mikael, 2017. "Institutional Reform for Innovation and Entrepreneurship: An Agenda for Europe," Working Paper Series 1150, Research Institute of Industrial Economics, revised 01 Feb 2017.
  229. Ian W.H. Parry & Hilary Sigman & Margaret Walls & Roberton C. Williams III, 2005. "The Incidence of Pollution Control Policies," NBER Working Papers 11438, National Bureau of Economic Research, Inc.
  230. Ravi Kanbur & Matti Tuomala, 2010. "Relativity, Inequality and Optimal Nonlinear Income Taxation," Working Papers 1075, University of Tampere, School of Management, Economics.
  231. David Powell, 2015. "Do Payroll Taxes in the United States Create Bunching at Kink Points?," Working Papers wp327, University of Michigan, Michigan Retirement Research Center.
  232. Bas Jacobs, 2007. "Optimal Redistributive Tax and Education Policies in General Equilibrium," CESifo Working Paper Series 2162, CESifo Group Munich.
  233. Henrik Jacobsen Kleven & Esben Anton Schultz, 2014. "Estimating taxable income responses using Danish tax reforms," LSE Research Online Documents on Economics 66122, London School of Economics and Political Science, LSE Library.
  234. 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).
  235. Weber, Caroline E., 2014. "Toward obtaining a consistent estimate of the elasticity of taxable income using difference-in-differences," Journal of Public Economics, Elsevier, vol. 117(C), pages 90-103.
  236. Seth H. Giertz, 2004. "Recent Literature on Taxable-Income Elasticities: Technical Paper 2004-16," Working Papers 16189, Congressional Budget Office.
  237. Roller, Marcus & Schmidheiny, Kurt, 2016. "Effective Tax Rates and Effective Progressivity in a Fiscally Decentralized Country," CEPR Discussion Papers 11152, C.E.P.R. Discussion Papers.
  238. Badel, Alejandro & Huggett, Mark, 2015. "The Sufficient Statistic Approach: Predicting the Top of the Laffer Curve," Working Papers 2015-38, Federal Reserve Bank of St. Louis.
  239. Bas Jacobs, 2009. "Is Prescott right? Welfare state policies and the incentives to work, learn, and retire," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(2), pages 253-280, April.
  240. Giertz, Seth, 2008. "Taxable Income Responses to 1990s Tax Acts: Further Explorations," MPRA Paper 17602, University Library of Munich, Germany.
  241. Nadja Dwenger & Viktor Steiner, 2014. "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 1-28, February.
  242. Martinez, Isabel Z., 2016. "Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland," Annual Conference 2016 (Augsburg): Demographic Change 145643, Verein für Socialpolitik / German Economic Association.
  243. Boryana Madzharova, 2011. "The Effect of Low Corporate Tax Rate on Payroll Tax Evasion," CERGE-EI Working Papers wp448, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  244. Kumar, Anil & Liang, Che-Yung, 2016. "The taxable income elasticity: a structural differencing approach," Working Papers 1611, Federal Reserve Bank of Dallas.
  245. 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.
  246. 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.
  247. Eleni A. Kaditi & Elisavet I. Nitsi, 2013. "Recent Evidence on the Taxpayers’ Reporting Decision in Greece: A Quantile Regression Approach," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 3-24.
  248. Erin T. Mansur & Sheila M. Olmstead, 2007. "The Value of Scarce Water: Measuring the Inefficiency of Municipal Regulations," NBER Working Papers 13513, National Bureau of Economic Research, Inc.
  249. Alexander Gelber, 2008. "Taxation and Family Labor Supply," 2008 Meeting Papers 249, Society for Economic Dynamics.
  250. Kalíšková, Klára, 2015. "Tax and transfer policies and female labor supply in the EU," EUROMOD Working Papers EM1/15, EUROMOD at the Institute for Social and Economic Research.
  251. Peter Gottfried & Hannes Schellhorn, 2004. "Empirical Evidence on the Effects of Marginal Tax Rates on Income – The German Case," IAW Discussion Papers 15, Institut für Angewandte Wirtschaftsforschung (IAW).
  252. Schmidt, Thomas-Patrick & Müller, Heiko, 2012. "Die Elastizitat des zu versteuernden Einkommens in Deutschland: Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels," arqus Discussion Papers in Quantitative Tax Research 132, arqus - Arbeitskreis Quantitative Steuerlehre.
  253. Heim, Bradley T. & Lurie, Ithai Z., 2012. "The Effect of Recent Tax Changes on Tax-Preferred Saving Behavior," National Tax Journal, National Tax Association, vol. 65(2), pages 283-311, June.
  254. Louis Kaplow, 2007. "Optimal income transfers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 295-325, June.
  255. Lehmann, Etienne & Marical, François & Rioux, Laurence, 2011. "Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms," IZA Discussion Papers 6108, Institute for the Study of Labor (IZA).
  256. James Alm & Sally Wallace, 2007. "Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 13(3), pages 255-267, August.
  257. James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
  258. Benedek, Dóra & Kiss, Áron, 2011. "Mikroszimulációs elemzés a személyi jövedelemadó módosításainak hatásvizsgálatában
    [Micro-simulation analysis in examination of the effects of personal income-tax changes]
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 97-110.
  259. Zhiyong An, 2015. "On the sufficiency of using the elasticity of taxable income to calculate deadweight loss: the implications of charitable giving and warm glow," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(6), pages 1040-1047, December.
  260. Ajay Agrawal & Carlos Rosell & Timothy S. Simcoe, 2014. "Do Tax Credits Affect R&D Expenditures by Small Firms? Evidence from Canada," NBER Working Papers 20615, National Bureau of Economic Research, Inc.
  261. Karel Mertens, 2013. "Marginal Tax Rates and Income: New Time Series Evidence," NBER Working Papers 19171, National Bureau of Economic Research, Inc.
  262. Rolf Aaberge & Ugo Colombino, 2011. "Empirical Optimal Income Taxation: A Microeconometric Application to Norway," CHILD Working Papers wp16_11, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY.
  263. 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 323-351, June.
  264. 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.
  265. Paul Frijters & David Johnston & Michael Shields, 2012. "The Optimality of Tax Transfers: What does Life Satisfaction Data Tell Us?," Journal of Happiness Studies, Springer, vol. 13(5), pages 821-832, October.
  266. Zoutman, Floris T., 2014. "The Effect of Capital Taxes on Household's Portfolio Composition and Intertemporal Choice: Evidence from the Dutch 2001 Capital Income Tax Reform," Discussion Papers 2014/23, Department of Business and Management Science, Norwegian School of Economics.
  267. 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.
  268. Holmlund Bertil & Söderström Martin, 2011. "Estimating Dynamic Income Responses to Tax Reform," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 11(1), pages 1-38, November.
  269. Emmanuel Saez & Michael R. Veall, 2005. "The Evolution of High Incomes in Northern America: Lessons from Canadian Evidence," American Economic Review, American Economic Association, vol. 95(3), pages 831-849, June.
  270. Lockwood, Benjamin B. & Weinzierl, Matthew, 2016. "Positive and normative judgments implicit in U.S. tax policy, and the costs of unequal growth and recessions," Journal of Monetary Economics, Elsevier, vol. 77(C), pages 30-47.
  271. Seth H. Giertz, 2008. "A Sensitivity Analysis of the Elasticity of Taxable Income: Working Paper 2008-01," Working Papers 19435, Congressional Budget Office.
  272. repec:hal:wpaper:hal-00340459 is not listed on IDEAS
  273. John Diamond, 2005. "Dynamic Effects of Extending the 2001 and 2003 Income Tax Cuts," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(2), pages 165-192, March.
  274. Sharma, Chanchal Kumar, 2010. "Beyond Gaps and Imbalances: Re-Structuring the Debate on Intergovernmental Fiscal Relations," MPRA Paper 32145, University Library of Munich, Germany.
  275. Giertz, Seth, 2005. "A Sensitivity Analysis of the Elasticity of Taxable Income," MPRA Paper 17601, University Library of Munich, Germany.
  276. Mazhar Waseem, 2013. "Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform," 2013 Papers pwa641, Job Market Papers.
  277. John Creedy & Norman Gemmell, 2007. "Modelling Behavioural Responses to Profit Taxation: The Case of the UK Corporation Tax," Department of Economics - Working Papers Series 998, The University of Melbourne.
  278. Jarkko Harju & Tuomas Matikka, 2016. "The elasticity of taxable income and income-shifting: what is “real” and what is not?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 640-669, August.
  279. Findeisen, Sebastian & Sachs, Dominik, 2014. "Efficient Labor and Capital Income Taxation over the Life Cycle," Working Papers 14-17, University of Mannheim, Department of Economics.
  280. Clément Carbonnier, 2008. "Spouse labor supply: fiscal incentive and income effect,evidence from French fully joint income tax system," THEMA Working Papers 2008-20, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  281. repec:zbw:rwirep:0531 is not listed on IDEAS
  282. East, Chloe N. & Kuka, Elira, 2015. "Reexamining the consumption smoothing benefits of Unemployment Insurance," Journal of Public Economics, Elsevier, vol. 132(C), pages 32-50.
  283. Ian W.H. Parry & Chandara Veung & Dirk Heine, 2014. "How Much Carbon Pricing is in Countries’ Own Interests? The Critical Role of Co-Benefits," IMF Working Papers 14/174, International Monetary Fund.
  284. Sanz-Sanz, José Félix, 2016. "The Laffer curve in schedular multi-rate income taxes with non-genuine allowances: An application to Spain," Economic Modelling, Elsevier, vol. 55(C), pages 42-56.
  285. Thomas Aronsson & James R. Walker, 2010. "Labor Supply, Tax Base and Public Policy in Sweden," NBER Chapters, in: Reforming the Welfare State: Recovery and Beyond in Sweden, pages 127-158 National Bureau of Economic Research, Inc.
  286. repec:ntj:journl:v:53:y:2000:i:n._3:p:765-94 is not listed on IDEAS
  287. Amedeo Spadaro, 2002. "Redistribución e incentivos a la oferta de trabajo: Desarrollos recientes de la teoría de la imposición óptima sobre la renta," Hacienda Pública Española, IEF, vol. 160(1), pages 147-173, march.
  288. repec:oxf:wpaper:2012-w12 is not listed on IDEAS
  289. Pia Rattenhuber, 2012. "Marginal Taxes: A Good or a Bad for Wages?: The Incidence of the Structure of Income and Labor Taxes on Wages," Discussion Papers of DIW Berlin 1193, DIW Berlin, German Institute for Economic Research.
  290. Johann K. Brunner, 2003. "Optimale direkte und indirekte Steuern bei unterschiedlicher Anfangsausstattung," Economics working papers 2003-10, Department of Economics, Johannes Kepler University Linz, Austria.
  291. Peter Ericson & Lennart Flood & Nizamul Islam, 2015. "Taxes, wages and working hours," Empirical Economics, Springer, vol. 49(2), pages 503-535, September.
  292. 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.
  293. Áron Kiss & Pálma Mosberger, 2015. "The elasticity of taxable income of high earners: evidence from Hungary," Empirical Economics, Springer, vol. 48(2), pages 883-908, March.
  294. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
  295. Alexis, PARMENTIER, 2006. "The effects of the marginal tax rate in a matching model with endogenous labor supply," Discussion Papers (ECON - Département des Sciences Economiques) 2006011, Université catholique de Louvain, Département des Sciences Economiques.
  296. Galle, Brian, 2014. "The effect of national revenues on sub-national revenues evidence from the U.S," International Review of Law and Economics, Elsevier, vol. 37(C), pages 147-155.
  297. José Félix Sanz-Sanz & María Arrazola-Vacas & Nuria Rueda-López & Desiderio Romero-Jordán, 2015. "Reported gross income and marginal tax rates: estimation of the behavioural reactions of Spanish taxpayers," Applied Economics, Taylor & Francis Journals, vol. 47(5), pages 466-484, January.
This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.