| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP13876 |
| DP13876 The Elasticity of Taxable Income in Spain: 1999-2014 | |
| Miguel Almunia; David Lopez Rodriguez | |
| 发表日期 | 2019-07-19 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 摘要 | We study how taxable income responds to changes in marginal tax rates, using as a main source of identifying variation three large reforms to the Spanish personal income tax implemented in the period 1999-2014. The most reliable estimates of the elasticity of taxable income (ETI) with respect to the net-of-tax rate for this period are between 0.45 and 0.64. The ETI is about three times larger for self-employed taxpayers than for employees, and larger for business income than for labor and capital income. The elasticity of broad income (EBI) is smaller, between 0.10 and 0.24, while the elasticity of some tax deductions such as the one for private pension contributions exceeds one. Our estimates are similar across a variety of estimation methods and sample restrictions, and also robust to potential biases created by mean reversion and heterogeneous income trends. |
| 主题 | Public Economics |
| 关键词 | Elasticity of taxable income Eti Personal income tax Mean reversion Tax deductions Spain |
| URL | https://cepr.org/publications/dp13876 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/542752 |
| 推荐引用方式 GB/T 7714 | Miguel Almunia,David Lopez Rodriguez. DP13876 The Elasticity of Taxable Income in Spain: 1999-2014. 2019. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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