| 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 |
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| URL | https://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. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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