Estimating Income Responses to Tax Changes:A Dynamic Panel Data Approach

Recent research on the behavioral effects of income taxes has to a large extent focused onthe elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus themarginal tax rate. We offer new evidence on this matter by making use of a large panel ofSwedish tax payers over the period 1991-2002...

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Year of publication:	2007-10-01
Authors:	Holmlund, Bertil ; Söderström, Martin
Institutions:	Forschungsinstitut zur Zukunft der Arbeit <Bonn>
Subject:	Steuerreform \| Lohn \| Steuertarif

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Extent:	165888 bytes 36 p. application/pdf
Series:	IZA - Forschungsinstitut zur Zukunft der Arbeit - Discussion Papers IZA Discussion Paper ; No. 3088 (2007)
Type of publication:	Book / Working Paper
Language:	English
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H31 - Household ; J22 - Time Allocation and Labor Supply ; Corporate taxation and accounting. General ; Individual Working Papers, Preprints ; Sweden
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10005861642