haku: @indexterm TAX POLICY / yhteensä: 92
viite: 16 / 92
| Tekijä: | Gruber, J. Saez, E. |
| Otsikko: | The elasticity of taxable income: evidence and implications |
| Lehti: | Journal of Public Economics
2002 : APR, VOL. 84:1, p. 1-32 |
| Asiasana: | INCOMES TAX POLICY |
| Vapaa asiasana: | ELASTICITY |
| Kieli: | eng |
| Tiivistelmä: | A central tax policy parameter that has recently received much attention, but about which there is substantial uncertainty, is the overall elasticity of taxable income. The authors provide new estimates of this elasticity which address identification problems with previous work, by exploiting a long panel of tax returns to study a series of tax reforms throughout the 1980s. |
SCIMA