The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review

This paper critically surveys the large and growing literature estimating the elasticity of taxable income with respect to marginal tax rates using tax return data. First, we provide a theoretical framework showing under what assumptions this elasticity can be used as a sufficient statistic for effi...

Full description

Saved in:

Bibliographic Details
Published in:	Journal of economic literature 2012-03, Vol.50 (1), p.3-50
Main Authors:	Saez, Emmanuel, Slemrod, Joel, Giertz, Seth H.
Format:	Article
Language:	English
Subjects:	1979-1990 Adjusted gross income Capital gains Consumption Corporate income taxes Corporate taxes Critical theory Earnings Economic theory Economics Effective income tax rates Elasticity Elasticity of demand Empirical research Estimated taxes Externality Financial research Fiscal policy Income Income elasticity Income estimates Income shifting Income tax Income taxes Labor supply Marginal tax rate Optimal taxation Public sector State income tax Studies Tax base Tax increases Tax rates Tax reform Tax returns Taxable income Taxation U.S.A
Citations:	Items that this one cites Items that cite this one
Online Access:	Get full text
Tags:	Add Tag No Tags, Be the first to tag this record!