• DOI:10.1257/JEL.50.1.3
Corpus ID: 13169826

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

@article{Saez2009TheEO,
  title={The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review},
  author={E. Saez and Joel B. Slemrod and S. Giertz},
  journal={NBER Working Paper Series},
  year={2009}
}

E. Saez, Joel B. Slemrod, S. Giertz

Published 2009

Economics

NBER Working Paper Series

This paper critically surveys the large and growing literature estimating the elasticity of taxable income with respect to marginal tax rates (ETI) using tax return data. First, we provide a theoretical framework showing under what assumptions this elasticity can be used as a sufficient statistic for efficiency and optimal tax analysis. We discuss what other parameters should be estimated when the elasticity is not a sufficient statistic. Second, we discuss conceptually the key issues that… CONTINUE READING

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