EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Academic Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Marginal tax rate"
Narrow search

Narrow search

Year of publication
Subject
All
Marginal tax rate 716 Grenzsteuersatz 706 Einkommensteuer 318 Income tax 317 Theorie 241 Theory 241 USA 162 United States 162 Steuerbelastung 115 Tax burden 112 Steuerwirkung 108 Tax effects 108 Steuerreform 91 Tax reform 91 Optimal taxation 85 Optimale Besteuerung 85 Arbeitsangebot 84 Labour supply 84 Estimation 83 Schätzung 83 Einkommensteuertarif 78 Income tax rate 78 Unternehmensbesteuerung 72 Corporate taxation 71 Steuervergünstigung 67 Tax incentive 67 marginal tax rate 63 Elasticity 59 Elastizität 59 Steuerpolitik 58 Tax policy 57 Social security contribution 41 Sozialversicherungsbeitrag 41 Canada 39 Kanada 39 Deutschland 38 Germany 37 Income distribution 37 Lohnsteuer 37 Wage tax 37
more ... less ...
Online availability
All
Free 344 Undetermined 116 CC license 3
Type of publication
All
Book / Working Paper 470 Article 306 Other 1
Type of publication (narrower categories)
All
Article in journal 263 Aufsatz in Zeitschrift 263 Graue Literatur 167 Non-commercial literature 167 Working Paper 164 Arbeitspapier 159 Aufsatz im Buch 24 Book section 24 Hochschulschrift 10 Thesis 10 Amtsdruckschrift 4 Government document 4 Collection of articles written by one author 3 Sammlung 3 Aufsatzsammlung 2 Advisory report 1 Article 1 Collection of articles of several authors 1 Conference paper 1 Gutachten 1 Konferenzbeitrag 1 Konferenzschrift 1 Reprint 1 Research Report 1 Sammelwerk 1 Systematic review 1 research-article 1 Übersichtsarbeit 1
more ... less ...
Language
All
English 696 Undetermined 39 German 27 Spanish 4 French 3 Finnish 2 Italian 2 Swedish 2 Polish 1 Chinese 1
more ... less ...
Author
All
Saez, Emmanuel 21 Kotlikoff, Laurence J. 12 Giertz, Seth H. 11 Blomquist, Nils Sören 10 Graham, John R. 10 Barro, Robert J. 9 Goolsbee, Austan 9 Johansson, Dan 9 Mulligan, Casey B. 9 Stenkula, Mikael 9 Chen, Shaohua 8 Kindermann, Fabian 8 Krueger, Dirk 8 Micheletto, Luca 8 Ravallion, Martin 8 Sahasakul, Chaipat 8 Katuščák, Peter 7 Rapson, David 7 Samwick, Andrew 7 Christiansen, Vidar 6 Creedy, John 6 Einav, Liran 6 Finkelstein, Amy 6 Holmlund, Bertil 6 Lockwood, Ben 6 Moffitt, Robert A. 6 Schrimpf, Paul 6 Simula, Laurent 6 Becker, Johannes 5 Beer, Gillian 5 Blomquist, Soren 5 Duclos, Jean-Yves 5 Elmendorf, Douglas W. 5 Feldman, Naomi E. 5 Feldstein, Martin S. 5 Fortin, Bernard 5 Fuest, Clemens 5 Grant, Charles B. 5 Hartmann-Wendels, Thomas 5 Kaplow, Louis 5
more ... less ...
Institution
All
International Monetary Fund (IMF) 33 National Bureau of Economic Research 32 OECD 26 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 4 Amternes og Kommunernes Forskningsinstitut <Kopenhagen> 2 Becker Friedman Institute for Research in Economics, University of Chicago 2 International Monetary Fund 2 United States / Congress / Joint Economic Committee / Subcommittee on Monetary and Fiscal Policy 2 Aarhus Universitet / Afdeling for Nationaløkonomi 1 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 1 Deutsche Bundesbank 1 Ehrvervøkonomisk Institut, Institut for Økonomi 1 European Commission / Directorate-General for Economic and Financial Affairs 1 Faculteit Toegepaste Economische Wetenschappen, Universiteit Antwerpen 1 Federal Reserve System / Division of Research and Statistics 1 Graduate School of Economics, Hitotsubashi University 1 Institut de Recherche Économique et Sociale (IRES), École des Sciences Économiques de Louvain 1 Institutet för Näringslivsforskning (IFN) 1 National Centre for Social and Economic Modelling <Canberra> 1 OECD / Directorate for Employment, Labour and Social Affairs 1 OECD / Economics Department 1 Tilburg University, Center for Economic Research 1 Tinbergen Institute 1 Tinbergen Instituut 1 Türkiye Cumhuriyet Merkez Bankası 1 United States / Congress / Joint Economic Committee 1 University of Cambridge / Microsimulation Unit 1 Volkswirtschaftliche Forschungsstelle 1 World Bank 1
more ... less ...
Published in...
All
NBER Working Paper 33 NBER working paper series 32 Working paper / National Bureau of Economic Research, Inc. 30 IMF Working Papers 29 OECD Tax Statistics 22 National tax journal 20 International tax and public finance 11 Journal of public economics 11 CESifo working papers 10 Public finance review : PFR 10 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 10 Tax policy and the economy 8 CESifo Working Paper Series 7 American economic journal : a journal of the American Economic Association 5 Applied economics letters 5 Discussion paper 5 Discussion paper / Centre for Economic Policy Research 5 Economics letters 5 FinanzArchiv : European journal of public finance 5 Journal of monetary economics 5 The American economic review 5 Advances in taxation 4 Applied economics 4 Discussion paper series / IZA 4 International economic review 4 MPRA Paper 4 The economic record : er 4 The journal of economics 4 Working papers / Department of Economics, Uppsala University 4 Discussion paper / School of Economics, The University of New South Wales 3 Econ Journal Watch 3 Finance and economics discussion series 3 IFN working paper 3 IMF working papers 3 Journal of political economy 3 L' Actualité économique : revue trimest. 3 Southern economic journal 3 Tax policy : papers presented at the Bank of Italy Workshop held in Perugia, 3 - 5 April 2003 3 Working paper 3 Bundesbank Discussion Paper 2
more ... less ...
Source
All
ECONIS (ZBW) 707 RePEc 61 EconStor 7 BASE 1 Other ZBW resources 1
Showing 1 - 50 of 777
Cover Image
Federal tax revenue forecasting of Pakistan : lternative approaches
Ul Baneen, Syeda Um - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014383536
Saved in:
Cover Image
Using tax kinks to estimate the marginal propensity to consume
Gillitzer, Christian; Landersø, Rasmus; Skov, Peer; … - 2025
We show how tax kinks can be used to estimate the marginal propensity to consume (MPC). Tax kinks create discrete changes in the relationship between taxable income and disposable income, which - under a set of testable assumptions - enables causal identification of the spending response to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015329554
Saved in:
Cover Image
Using tax kinks to estimate the marginal propensity to consume
Gillitzer, Christian; Landersø, Rasmus; Skov, Peer Ebbesen - 2025
We show how tax kinks can be used to estimate the marginal propensity to consume (MPC). Tax kinks create discrete changes in the relationship between taxable income and disposable income, which – under a set of testable assumptions – enables causal identification of the spending response to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333394
Saved in:
Cover Image
New estimate of the elasticity of marginal utility of consumption for Europe : implications for the social discount rate
Ščasnýa, Milan; Opatrný, Matěj - 2022
We provide the first estimate of the elasticity of marginal utility of consumption, μ, for Europe and for thirty individual European countries, using the income-tax individual-level data. Specifically, we rely on the absolute equal-sacrifice approach and CRRA utility function to elicit the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013461083
Saved in:
Cover Image
How does predistribution affect redistribution?
Kanbur, Ravi; Tuomala, Matti - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015186231
Saved in:
Cover Image
Talous takalukossa : Suomen korkeiden rajaverojen ongelma
Kuusi, Tero; Kotamäki, Mauri; Kirkko-Jaakkola, Mikael - 2024
This report examines the behavioral effects of inheritance, estate and gift taxes. It also provides an overview of inheritance, estate and gift tax practices in other countries, as well as the reasons that led to the abolition of inheritance taxes in Sweden and Norway. Economic literature...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015359661
Saved in:
Cover Image
Canada's rising personal tax rates and falling tax competitiveness, 2024
Fuss, Jake; Munro, Grady - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014526348
Saved in:
Cover Image
Marginal effective tax rates for working families in Canada
Bazel, Philip - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014526350
Saved in:
Cover Image
Individuals' responsiveness to marginal tax rates : evidence from bunching in the Australian personal income tax
Johnson, Shane A.; Breunig, Robert; Olivo-Villabrille, … - In: Labour economics : an international journal 87 (2024), pp. 1-52
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014534685
Saved in:
Cover Image
Marginal tax rates and income in the long run : evidence from a structural estimation
Macnamara, Patrick; Pidkuyko, Myroslav; Rossi, Raffaele - In: Journal of monetary economics 142 (2024), pp. 1-16
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015071187
Saved in:
Cover Image
Talous takalukossa: Suomen korkeiden rajaverojen ongelma
Kuusi, Tero; Kotamäki, Mauri; Kirkko-Jaakkola, Mikael - 2024
This report examines the behavioral effects of inheritance, estate and gift taxes. It also provides an overview of inheritance, estate and gift tax practices in other countries, as well as the reasons that led to the abolition of inheritance taxes in Sweden and Norway. Economic literature...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399800
Saved in:
Cover Image
Elasticity of marginal utility of consumption : the equal-sacrifice approach applied fot the Czech Republic
Opatrny, Matej; Scasny, Milan - 2021
We provide the first estimate of the elasticity of marginal utility of consumption, η, for a post-transition economy in the Central & Eastern European region, the Czech Republic, based on individual-level data. The parameter η is a crucial component of the social discount rate (SDR), which...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012432235
Saved in:
Cover Image
Individuals' Responsiveness to Marginal Tax Rates : Evidence from Bunching in the Australian Personal Income Tax
Johnson, Shane A.; Breunig, Robert; Olivo-Villabrille, … - 2023
We examine individuals’ responsiveness to marginal tax rates using the universe of Australian taxpayer records from 2000 to 2018. Unlike studies from other countries, we find sharp bunching at all kink points. The estimated Elasticities of Taxable Income (ETI) range from effectively zero for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014343862
Saved in:
Cover Image
Individuals' responsiveness to marginal tax rates : evidence from bunching in the Australian personal income tax
Johnson, Shane A.; Breunig, Robert; Olivo-Villabrille, … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014433496
Saved in:
Cover Image
Basic income in Australia : an exploration
Nghiem, Son; Vu, Xuan-Binh - In: Journal of economics & development : JED 25 (2023) 4, pp. 365-376
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015189688
Saved in:
Cover Image
Heterogeneous responses to corporate marginal tax rates : evidence from small and large firms
Eskandari, Ruhollah; Zamanian, Morteza - In: Journal of applied econometrics 38 (2023) 7, pp. 1018-1047
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014474410
Saved in:
Cover Image
Turning out for redistribution : the effect of voter turnout on top marginal tax rates
Sabet, Navid - In: Public choice 194 (2023) 3/4, pp. 347-367
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014276738
Saved in:
Cover Image
The evolution of owner-entrepreneurs' taxation : five tax regimes over a 160-year period
Elert, Niklas; Johansson, Dan; Stenkula, Mikael; … - In: Journal of evolutionary economics 33 (2023) 2, pp. 517-540
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014330268
Saved in:
Cover Image
The tax-elasticity of tangible fixed assets : evidence from novel corporate tax data
Auliffe, Sean Mc; Thunecke, Georg; Wamser, Georg - 2023
This paper develops a new approach to calculate country-industry-year-specific forward-looking effective tax rates (FLETRs) based on a panel of 19 industries, 221 countries, and the years 2001 to 2020. Besides statutory corporate tax rate and tax base determinants, the FLETRs account for typical...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014336406
Saved in:
Cover Image
The rates of budget-forming taxes in Ukraine : is a radical reduction advisable?
Sokolovska, Alla - In: Economy and forecasting : scientific journal (2023) 2, pp. 58-81
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198371
Saved in:
Cover Image
New estimate of the elasticity of marginal utility of consumption for Europe: Implications for the social discount rate
Ščasnýa, Milan; Opatrný, Matěj - 2022
We provide the first estimate of the elasticity of marginal utility of consumption, &#x03bc;, for Europe and for thirty individual European countries, using the income-tax individual-level data. Specifically, we rely on the absolute equal-sacrifice approach and CRRA utility function to elicit the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014494983
Saved in:
Cover Image
Why Don't Taxpayers Bunch at Kink Points?
McCallum, Andrew H.; Navarrete, Michael - 2022
We introduce a new theory for optimizing frictions that prevents agents from choosing the threshold where the slope (kink) or intercept (notch) of a constraint changes. By making these frictions a function of observables, we can estimate why agents do not report exactly at predicted thresholds....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014076973
Saved in:
Cover Image
The Effect of Marginal Tax Rates on Taxable Income : A Panel Study of The1986 Tax Reform Act
Feldstein, Martin S. - 2022
This paper reports new estimates of the sensitivity of taxable income to changes in tax rates based on a comparison of the tax returns of the same individual taxpayers before and after the 1986 tax reform. This comparison is done by using a panel of more than 4000 individual tax returns created...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013324067
Saved in:
Cover Image
Average Marginal Tax Rates U.S. Household Interest and Dividend Income 1954-80
Estrella, Arturo; Fuhrer, Jeffrey C. - 2022
This paper carefully outlines a method for the calculation of average marginal tax rates. The method is applied to Statistics of Income data for dividend and interest income earned by U.S. households from 1954 to 1980. To illustrate the effects these data can have inempirical work, the tax rates...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013324146
Saved in:
Cover Image
Labor supply responsiveness to tax reforms
Sigaard, Hans Schytte - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013410993
Saved in:
Cover Image
Marginal tax rates and income in the long run : evidence from a structural estimation
Macnamara, Patrick; Pidkuyko, Myroslav; Rossi, Raffaele - 2022 - Updated January 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012793571
Saved in:
Cover Image
The Alternative Minimum Tax and Effective Marginal Tax Rates
Feenberg, Daniel; Poterba, James M. - 2022
This paper examines the impact of the Alternative Minimum Tax on the weighted average marginal tax rates that apply to various components of taxable income. It also considers the impact of several AMT reform proposals on the number of AMT taxpayers, the total revenue collected from the AMT, and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013309240
Saved in:
Cover Image
Measuring the Average Marginal Tax Rate from the Individual Income Tax
Barro, Robert J.; Sahasakul, Chaipat - 2022
The economic effects of taxation depend on the configuration of marginal tax rates. We consider here the appropriate measure of a marginal tax rate for the federal individual income tax, which has a graduated-rate structure and allows for numerous legal and illegal deductions from total...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013313347
Saved in:
Cover Image
Designing, Not Checking, for Policy Robustness : An Example with Optimal Taxation
Lockwood, Ben; Sial, Afras Y.; Weinzierl, Matthew - 2022
Economists typically check the robustness of their results by comparing them across plausible ranges of parameter values and model structures. A preferable approach to robustness—for the purposes of policymaking and evaluation—is to design policy that takes these ranges into account. We...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014244253
Saved in:
Cover Image
The evolution of owner-entrepreneurs' taxation : five tax regimes over a 160-year period
Elert, Niklas; Johansson, Dan; Stenkula, Mikael; … - 2022
The institutional literature suggests that long-term tax incentives are crucial for entrepreneurs, but studies on this topic are hampered by theoretical and empirical problems related to how to define and measure entrepreneurial income. We resolve these problems by drawing on a theoretical...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013193322
Saved in:
Cover Image
The evolution of owner-entrepreneurs' taxation : five tax regimes over a 160-year period
Elert, Niklas; Johansson, Dan; Stenkula, Mikael; … - 2022
The institutional literature suggests that long-term tax incentives are crucial for entrepreneurs, but studies on this topic are hampered by theoretical and empirical problems related to how to define and measure entrepreneurial income. We resolve these problems by drawing on a theoretical...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013194527
Saved in:
Cover Image
Does labour income react more to income tax or means-tested benefits reforms?
Sicsic, Michaël - In: Fiscal studies : the journal of the Institute for … 43 (2022) 3, pp. 291-319
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013467087
Saved in:
Cover Image
Social security contributions and corporate outsourcing
Pang, Zhaofeng; Zhou, Ming - In: Finance research letters 65 (2024), pp. 1-7
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014552726
Saved in:
Cover Image
How does predistribution affect redistribution?
Kanbur, Ravi; Tuomala, Matti - 2024
This paper presents an analysis of the consequences for redistribution policies of achieving a more equal predistribution, that is, a more equal distribution of the predetermined income earning capabilities that individuals bring to the market. We show that optimal fiscal policies are less...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014458784
Saved in:
Cover Image
Does taxing business owners affect employees? : evidence from a change in the top marginal tax rate
Risch, Max - In: The quarterly journal of economics 139 (2024) 1, pp. 637-692
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014528130
Saved in:
Cover Image
Elasticity of Marginal Utility of Consumption: The Equal-Sacrifice Approach Applied for the Czech Republic
Opatrny, Matej; Scasny, Milan - 2021
We provide the first estimate of the elasticity of marginal utility of consumption, &#x03b7;, for a post-transition economy in the Central & Eastern European region, the Czech Republic, based on individual-level data. The parameter &#x03b7; is a crucial component of the social discount rate (SDR), which...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012695521
Saved in:
Cover Image
The Elasticity of Taxable Income : Evidence and Implications
Gruber, Jonathan; Saez, Emmanuel - 2021
A central tax policy parameter that has recently received much attention, but about which there is substantial uncertainty, is the overall elasticity of taxable income. We provide new estimates of this elasticity which address identification problems with previous work, by exploiting a long...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013219972
Saved in:
Cover Image
It'S Not About the Money : Why Natural Experiments Don'T Work on the Rich
Goolsbee, Austan - 2021
An influential literature on the effects of marginal tax rates on the behavior of the rich has claimed that the elasticity of taxable income with respect to the net of tax share is very high possibly exceeding one. These high estimated elasticities imply that cutting taxes on the rich does not...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013222222
Saved in:
Cover Image
The Middle Class Parent Penalty : Child Benefits in the U.S. Tax Code
Ellwood, David T.; Liebman, Jeffrey B. - 2021
Low-income families with children receive large tax benefits from the Earned Income Tax Credit, while high income taxpayers receive large tax benefits from dependent exemptions (whose value is greater to those in higher tax brackets). In contrast, middle-income parents receive substantially...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013223868
Saved in:
Cover Image
The Effect of Marginal Tax Rates on Income : a Panel Study of 'Bracket Creep'
Saez, Emmanuel - 2021
This paper uses a panel of individual tax returns and the `bracket creep' as source of tax rate variation to construct instrumental variables estimates of the sensitivity of income to changes in tax rates. From 1979 to 1981, the US income tax schedule was fixed in nominal terms while inflation...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013246650
Saved in:
Cover Image
Marginal Tax Changes with Risky Investment
Macnamara, Patrick; Pidkuyko, Myroslav; Rossi, Raffaele - 2021
Using an estimated life-cycle model, we quantify the role of heterogeneity in wealth returns for the response of income to marginal tax changes. In our economy, agents who are sufficiently productive can obtain higher returns by choosing to be entrepreneurs. Return heterogeneity amplifies the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013229511
Saved in:
Cover Image
What Happens When You Tax the Rich? Evidence from Executive Compensation
Goolsbee, Austan - 2021
This paper reexamines the responsiveness of taxable income to changes in in marginal tax rates using detailed compensation data on several thousand corporate executives from 1991 to 1995. The data confirm that the higher marginal rates of 1993 led to a significant decline in taxable income. This...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013232006
Saved in:
Cover Image
Do Taxpayers Bunch at Kink Points?
Saez, Emmanuel - 2021
This paper investigates whether taxpayers bunch at the kink points of the US income tax schedule (i.e. where marginal rates jump) using tax returns data. Clear evidence of bunching is found only at the first kink point (where marginal rates jump from 0 to 15%). Evidence for other kink points is...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013215697
Saved in:
Cover Image
Reported Incomes and Marginal Tax Rates, 1960-2000 : Evidence and Policy Implications
Saez, Emmanuel - 2021
This paper use income tax return data from 1960 to 2000 to analyze the link between reported incomes and marginal tax rates. Only the top 1% incomes show evidence of behavioral responses to taxation. The data displays striking heterogeneity in the size of responses to tax changes overtime, with...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013217951
Saved in:
Cover Image
Average Marginal Tax Rates from Social Security and the Individual Income Tax
Barro, Robert J.; Sahasakul, Chaipat - 2021
We extend previous estimates of the average marginal tax rate from the federal individual income tax to include social security "contributions." The social security tax is a flat-rate levy on labor earnings (and income from self-employment) up to a ceiling value of earnings. Our computations...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013231237
Saved in:
Cover Image
Taxpayer responsiveness to taxation : evidence from bunching at kink points of the South African income tax schedule
Bell, Neryvia Pillay - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012488606
Saved in:
Cover Image
Frictions and taxpayer responses : evidence from bunching at personal tax thresholds
Adam, Stuart; Browne, James; Phillips, David; Roantree, … - In: International tax and public finance 28 (2021) 3, pp. 612-653
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012545619
Saved in:
Cover Image
Evaluating Japan's corporate income tax reform using firm-specific effective tax rates
Uemura, Toshiyuki - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012616114
Saved in:
Cover Image
Taxpayer responsiveness to taxation : evidence from bunching at kink points of the South African income tax schedule
Bell, Neryvia Pillay - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012515855
Saved in:
Cover Image
How would a permanently Refundable Child and Dependent Care Credit affect eligibility, benefits, and incentives?
Pepin, Gabrielle - 2021
The federal Child and Dependent Care Credit (CDCC) subsidizes child care costs for working families. Before 2021, the CDCC was nonrefundable, so only families with positive tax liability after other deductions benefited. I estimate how CDCC eligibility, benefits, and marginal tax rates would...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012498268
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...