The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting

2021 ◽  
pp. 000-000
Author(s):  
Aspen Gorry ◽  
Glenn Hubbard ◽  
Aparna Mathur
Keyword(s):  
Income Shifting ◽  
Taxable Income ◽  
Elasticity Of Taxable Income

scholarly journals The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting

2018 ◽  
Author(s):  
Aspen Gorry ◽  
R. Glenn Hubbard ◽  
Aparna Mathur
Keyword(s):  
Income Shifting ◽  
Taxable Income ◽  
Elasticity Of Taxable Income

scholarly journals The elasticity of taxable income and income-shifting: what is “real” and what is not?

2016 ◽  
Vol 23 (4) ◽  
pp. 640-669 ◽  
Author(s):  
Jarkko Harju ◽  
Tuomas Matikka
Keyword(s):  
Income Shifting ◽  
Taxable Income ◽  
Elasticity Of Taxable Income

scholarly journals The Elasticity of Taxable Income: A Meta-Regression Analysis*

2021 ◽  
Author(s):  
Carina Neisser
Keyword(s):  
Regression Analysis ◽  
Policy Analysis ◽  
Selective Reporting ◽  
Tax Base ◽  
Taxable Income ◽  
Income Elasticities ◽  
Elasticity Of Taxable Income ◽  
Meta Regression ◽  
Meta Regression Analysis ◽  
Key Parameter

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.

Sucient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities

2014 ◽  
Author(s):  
Philipp Doerrenberg ◽  
Andreas Peichl ◽  
Sebastian Siegloch
Keyword(s):  
Taxable Income ◽  
Elasticity Of Taxable Income

scholarly journals Elasticity of Taxable Income and Deadweight Loss

2009 ◽  
Vol 29 (2) ◽  
pp. 213-242 ◽  
Author(s):  
Choi, Seng-Eun
Keyword(s):  
Deadweight Loss ◽  
Taxable Income ◽  
Elasticity Of Taxable Income

scholarly journals Problematic response margins in the estimation of the elasticity of taxable income

2019 ◽  
Vol 27 (3) ◽  
pp. 721-752
Author(s):  
Kristoffer Berg ◽  
Thor O. Thoresen
Keyword(s):  
Taxable Income ◽  
Elasticity Of Taxable Income
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