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} }
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
Paper Mentions
1,050 Citations
Measuring Revenue-Maximising Elasticities of Taxable Income: Evidence for the US Income Tax
- Economics
- 2017
- 6
- Highly Influenced
- PDF
Measuring Revenue-Maximising Elasticities of Taxable Income: Evidence for the US Income Tax
- 2014
- Highly Influenced
Elasticity of Taxable Income: Evidence from Changes in Municipal Income Tax Rates in Finland
- Economics
- 2018
- 17
- Highly Influenced
References
SHOWING 1-10 OF 205 REFERENCES
Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates
- Economics
- 2009
- 211
- PDF
The Elasticity of Taxable Income: Influences on Economic Efficiency and Tax Revenues, and Implications for Tax Policy
- Economics
- 2009
- 47
Empirical Evidence on the Effects of Marginal Tax Rates on Income – The German Case
- Economics
- 2004
- 16
- PDF