We explore the implications of heterogeneity in the elasticity of taxable income (ETI) for tax-reform based estimation … illustrate the empirical importance of our theoretical analysis using the NBER tax panel for 1979-1990. We show that elasticity … suggested method yields elasticity estimates of approximately 0.7 for taxable income and 0.2 for broad income …

We explore the implications of heterogeneity in the elasticity of taxable income (ETI) for tax-reform based estimation … illustrate the empirical importance of our theoretical analysis using the NBER tax panel for 1979-1990. We show that elasticity … suggested method yields elasticity estimates of approximately 0.7 for taxable income and 0.2 for broad income. …

sets. We propose a new method to estimate taxable income elasticity that is more policy relevant than the typically … estimated elasticity based on linearized budget sets. Using U.S. data from the NBER tax panel for 1979-1990 and differencing … methods, we estimate an elasticity of 0.75 for taxable income and 0.20 for broad income. These estimates are higher than those …

Since 1997, five papers debating the labor supply elasticity of New York City cab drivers have been published in top 5 …) approach and finds that unanticipated wage elasticity is positive, which is inconsistent with reference-dependent preferences …. By contrast, this paper finds that unanticipated wage elasticity is negative when controlling for measurement error and …

Natural experiments provide explicit and robust identifying assumptions for the estimation of treatment effects. Yet … structure on a regression discontinuity (RD) design. The RD estimation exploits the fact that childless single individuals under …