Kleven, Henrik Jacobsen; Schultz, Esben Anton - In: American Economic Journal: Economic Policy 6 (2014) 4, pp. 271-301
This paper estimates taxable income responses using a series of Danish tax reforms and population-wide administrative data since 1980. The tax variation and data in Denmark makes it possible to overcome the biases from nontax changes in inequality and mean reversion that plague the existing...