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Estimating Taxable Income Responses with Elasticity Heterogeneity
| Content Provider | Scilit |
|---|---|
| Author | Kumar, Anil Liang, Che-Yuan |
| Copyright Year | 2017 |
| Description | Journal: SSRN Electronic Journal We explore the implications of heterogeneity in the elasticity of taxable income (ETI) for tax-reform based estimation methods. We theoretically show that existing methods yield elasticities that are biased and lack policy relevance. We illustrate the empirical importance of our theoretical analysis using the NBER tax panel for 1979-1990. We show that elasticity heterogeneity is the main explanation for large differences between estimates in the previous literature. Our preferred, newly suggested method yields elasticity estimates of approximately 0.7 for taxable income and 0.2 for broad income. |
| Related Links | http://uu.diva-portal.org/smash/get/diva2:1088860/FULLTEXT01.pdf https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=2966022 |
| ISSN | 10914358 |
| e-ISSN | 15565068 |
| DOI | 10.2139/ssrn.2966022 |
| Journal | SSRN Electronic Journal |
| Language | English |
| Publisher | Elsevier BV |
| Publisher Date | 2017-03-29 |
| Access Restriction | Open |
| Subject Keyword | Journal: SSRN Electronic Journal Religion and Religious Studies Taxable Income |
| Content Type | Text |
| Resource Type | Article |
| Subject | Public Health, Environmental and Occupational Health Psychiatry and Mental Health |
