G2TT
来源类型VoxEU Column
规范类型评论
The ability gradient in tax responsiveness
Spencer Bastani; Daniel Waldenstrom
发表日期2022-06-20
出版年2022
语种英语
摘要How does people’s ability influence their taxpaying behavior? This column links administrative tax and military enlistment registers in Sweden to measure how cognitive ability matters for income tax responsiveness. The authors find that individuals in the top decile of the ability distribution react twice as strong to a large and salient kink point in the tax code than the average individual, and three times as strong as individuals in the bottom ability decile. This ability gradient reflects both income shifting among high-ability businesses owners and labour supply responses among high-ability wage earners.
正文 The ability gradient in tax responsiveness | CEPR
URLhttps://cepr.org/voxeu/columns/ability-gradient-tax-responsiveness
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/556879
推荐引用方式
GB/T 7714
Spencer Bastani,Daniel Waldenstrom. The ability gradient in tax responsiveness. 2022.
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