The Elasticity of Taxable Income over the 1980 s and 1990 s

@inproceedings{Giertz2013TheEO,
  title={The Elasticity of Taxable Income over the 1980 s and 1990 s},
  author={Seth H. Giertz},
  year={2013}
}
  • Seth H. Giertz
  • Published 2013
Taxable (and broad) income elasticities are estimated using tax return data from 1979 to 2001. Data from the Continuous Work History Survey (CWHS) yield an estimated taxable income elasticity for the 1990s that is about half the corresponding 1980s estimate. Estimates from the full Statistics of Income, which heavily oversamples high–income fi lers, generally confi rm the CWHS results. More sophisticated income control brings the estimates for the two decades closer together—to 0.40 for the… CONTINUE READING

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