search query: @freeterm elasticity / total: 3
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| Author: | Slemrod, J. Kopczuk, W. |
| Title: | The optimal elasticity of taxable income |
| Journal: | Journal of Public Economics
2002 : APR, VOL. 84:1, p. 91-112 |
| Index terms: | INCOME TAX TAX AVOIDANCE |
| Freeterms: | ELASTICITY |
| Language: | eng |
| Abstract: | The strenght of the behavioral response to a tax rate change depends on the environment individuals operate in, and may be manipulated by instruments controlled by the government. The authors first derive a measure of the social benefit to affecting this elasticity. The paper then examines this effect in the solution to the optimal income taxation problem when such an instrument is available. |
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