| 000 | 02406cam a22003497 4500 | ||
|---|---|---|---|
| 001 | w15012 | ||
| 003 | NBER | ||
| 005 | 20211020111506.0 | ||
| 006 | m o d | ||
| 007 | cr cnu|||||||| | ||
| 008 | 210910s2009 mau fo 000 0 eng d | ||
| 100 | 1 |
_aSaez, Emmanuel. _919988 |
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| 245 | 1 | 4 |
_aThe Elasticity of Taxable Income with Respect to Marginal Tax Rates: _bA Critical Review / _cEmmanuel Saez, Joel B. Slemrod, Seth H. Giertz. |
| 260 |
_aCambridge, Mass. _bNational Bureau of Economic Research _c2009. |
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| 300 |
_a1 online resource: _billustrations (black and white); |
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| 490 | 1 |
_aNBER working paper series _vno. w15012 |
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| 500 | _aMay 2009. | ||
| 520 | 3 | _aThis 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 arise in the empirical estimation of the elasticity of taxable income using the example of the 1993 top individual income tax rate increase in the United States to illustrate those issues. Third, we provide a critical discussion of most of the taxable income elasticities studies to date, both in the United States and abroad, in light of the theoretical and empirical framework we laid out. Finally, we discuss avenues for future research. | |
| 530 | _aHardcopy version available to institutional subscribers | ||
| 538 | _aSystem requirements: Adobe [Acrobat] Reader required for PDF files. | ||
| 538 | _aMode of access: World Wide Web. | ||
| 588 | 0 | _aPrint version record | |
| 690 | 7 |
_aH24 - Personal Income and Other Nonbusiness Taxes and Subsidies _2Journal of Economic Literature class. |
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| 690 | 7 |
_aH31 - Household _2Journal of Economic Literature class. |
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| 700 | 1 |
_aSlemrod, Joel B. _920864 |
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| 700 | 1 | _aGiertz, Seth H. | |
| 710 | 2 | _aNational Bureau of Economic Research. | |
| 830 | 0 |
_aWorking Paper Series (National Bureau of Economic Research) _vno. w15012. |
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| 856 | 4 | 0 | _uhttps://www.nber.org/papers/w15012 |
| 856 |
_yAcceso en línea al DOI _uhttp://dx.doi.org/10.3386/w15012 |
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| 942 |
_2ddc _cW-PAPER |
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| 999 |
_c333109 _d291671 |
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