The Elasticity of Taxable Income during the 1990 s : New Estimates and Sensitivity Analyses

@inproceedings{Giertz2013TheEO,
  title={The Elasticity of Taxable Income during the 1990 s : New Estimates and Sensitivity Analyses},
  author={Seth H. Giertz},
  year={2013}
}
  • Seth H. Giertz
  • Published 2013
Over the past two decades, the elasticity of taxable income has emerged as the central parameter for assessing efficiency and revenue implications from changes to tax policy. This article estimates shortand longer-run responses of taxable (and gross) income to changes in tax rates using panels of U.S. tax returns for the 1990s. With the richest set of income controls, income-weighted elasticity estimates range from 0.19 to 0.33, depending on whether responses are measured over oneor three-year… CONTINUE READING

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