Saez, Emmanuel; Slemrod, Joel; Giertz, Seth H. - 2009
"This paper critically surveys the large and growing literature estimating the elasticity of taxable income with … that arise in the empirical estimation of the elasticity of taxable income using the example of the 1993 top individual … income tax rate increase in the United States to illustrate those issues. Third, we provide a critical discussion of most of …