scholarly journals Evaluating Public Support to the Investment Activities of Business Firms: A Multilevel Meta-Regression Analysis of Italian Studies

Author(s):  
Chiara Bocci ◽  
Annalisa Caloffi ◽  
Marco Mariani ◽  
Alessandro Sterlacchini
2021 ◽  
Author(s):  
Carina Neisser

Abstract The elasticity of taxable income (ETI) is a key parameter in tax policy analysis. To examine the large variation found in the literature of taxable and broad income elasticities, I conduct a comprehensive meta-regression analysis using information from 61 studies containing 1,720 estimates. My findings reveal that estimated elasticities are not immutable parameters. They are correlated with contextual factors and the choice of the empirical specification influences the estimated elasticities. Finally, selective reporting bias is prevalent, and the direction of bias depends on whether deductions are included in the tax base.


2016 ◽  
Vol 26 (8) ◽  
pp. 1956-1963 ◽  
Author(s):  
Emanuele Rausa ◽  
Luigi Bonavina ◽  
Emanuele Asti ◽  
Maddalena Gaeta ◽  
Cristian Ricci

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