| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w15012 |
| 来源ID | Working Paper 15012 |
| The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review | |
| Emmanuel Saez; Joel B. Slemrod; Seth H. Giertz | |
| 发表日期 | 2009-05-28 |
| 出版年 | 2009 |
| 语种 | 英语 |
| 摘要 | This 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. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w15012 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/572688 |
| 推荐引用方式 GB/T 7714 | Emmanuel Saez,Joel B. Slemrod,Seth H. Giertz. The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review. 2009. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w15012.pdf（489KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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