| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w20489 |
| 来源ID | Working Paper 20489 |
| Taxation and Top Incomes in Canada | |
| Kevin Milligan; Michael Smart | |
| 发表日期 | 2014-09-11 |
| 出版年 | 2014 |
| 语种 | 英语 |
| 摘要 | We estimate the elasticity of reported income with respect to tax rates for high earners using subnational variation across Canadian provinces. We argue this allows for better identification of tax elasticities than the existing literature. We find that elasticities of reported income at the provincial level are large for incomes in the top one percent, but small for lower earners. There are strong indications that the response happens both through earned and capital income. While our estimated elasticities are large, changes in tax rates cannot explain much of the overall long-run trend of higher income concentration in Canada. |
| 主题 | Microeconomics ; Market Structure and Distribution ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w20489 |
| 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/578161 |
| 推荐引用方式 GB/T 7714 | Kevin Milligan,Michael Smart. Taxation and Top Incomes in Canada. 2014. |
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