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The optimal elasticity of taxable income

Slemrod, Joel; Kopczuk, Wojciech - In: Journal of Public Economics 84 (2002) 1, pp. 91-112

Persistent link: https://www.econbiz.de/10005306316

The optimal two-bracket linear income tax

Slemrod, Joel; Yitzhaki, Shlomo; Mayshar, Joram; … - In: Journal of Public Economics 53 (1994) 2, pp. 269-290

Persistent link: https://www.econbiz.de/10005188193

Tax bases, tax rates and the elasticity of reported income

Kopczuk, Wojciech - In: Journal of Public Economics 89 (2005) 11-12, pp. 2093-2119

Persistent link: https://www.econbiz.de/10005389008

The choice of the personal income tax base

Gordon, Roger H.; Kopczuk, Wojciech - In: Journal of Public Economics 118 (2014) C, pp. 97-110

Starting with Vickrey (1945) and Mirrlees (1971), the optimal tax literature has studied the design of a personal income tax. The assumed ideal would be to tax earnings ability. Earnings ability is unobservable for tax purposes, however. Past papers have focused instead on designing a tax on...

Persistent link: https://www.econbiz.de/10010931417