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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

Electronic filing, tax preparers and participation in the Earned Income Tax Credit

Kopczuk, Wojciech; Pop-Eleches, Cristian - In: Journal of Public Economics 91 (2007) 7-8, pp. 1351-1367

Persistent link: https://www.econbiz.de/10005108810

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

Redistribution when avoidance behavior is heterogeneous

Kopczuk, Wojciech - In: Journal of Public Economics 81 (2001) 1, pp. 51-71

Persistent link: https://www.econbiz.de/10005331122