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Is the taxable income elasticity sufficient to calculate deadweight loss? : the implications of evasion and avoidance

Chetty, Raj - In: American economic journal : a journal of the American … 1 (2009) 2, pp. 31-52

Persistent link: https://www.econbiz.de/10003892876

Is the taxable income elasticity sufficient to calculate deadweight loss? : the implications of evasion and avoidance

Chetty, Raj - 2008

"Since Feldstein (1999), the most widely used method of calculating the excess burden of income taxation is to estimate the effect of tax rates on reported taxable income. This paper reevaluates the taxable income elasticity as a measure of excess burden when individuals can evade or avoid...

Persistent link: https://www.econbiz.de/10003676393

Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance

Chetty, Raj - 2008

Since Feldstein (1999), the most widely used method of calculating the excess burden of income taxation is to estimate the effect of tax rates on reported taxable income. This paper reevaluates the taxable income elasticity as a measure of excess burden when individuals can evade or avoid taxes....

Persistent link: https://www.econbiz.de/10012464802

A general model of the behavioral response to taxation

Slemrod, Joel - In: International tax and public finance 8 (2001) 2, pp. 119-128

Persistent link: https://www.econbiz.de/10001592248

Effizienzeffekte der Einkommensteuer bei Steuervermeidung

Schellhorn, Hannes - 2005 - 1. Aufl.

Persistent link: https://www.econbiz.de/10002509308

Effizienzeffekte der Einkommensteuer bei Steuervermeidung

Schellhorn, Hannes - 2005

1 Einleitung -- 2 Theorie der Steuervermeidung -- 3 Steuervermeidung in Deutschland -- 4 Elastizität des zu …

Persistent link: https://www.econbiz.de/10014019156

Measuring disincentives to formal work : does formal work pay? : synthetic measurements of taxes and benefits can help identify incentives and disincentives to formal work

Weber, Michael - 2015

Evidence from transition economies shows that formal work may not pay, particularly for low-wage earners. Synthetic measurements of work disincentives, such as the formalization tax rate or the marginal effective tax rate, confirm a significant positive correlation between these measurements and...

Persistent link: https://www.econbiz.de/10011433834

Is self-employment income more responsive to income tax rate?

Choi, Seng-eun - In: The Korean economic review 30 (2014) 1, pp. 67-84

Persistent link: https://www.econbiz.de/10010384267

Tax incidence and tax avoidance

Dyreng, Scott D.; Jacob, Martin; Jiang, Xu; Müller, … - In: Contemporary accounting research : the journal of the … 39 (2022) 4, pp. 2622-2656

Persistent link: https://www.econbiz.de/10013464946

Problematic response margins in the estimation of the elasticity of taxable income

Berg, Kristoffer; Thoresen, Thor Olav - In: International tax and public finance 27 (2020) 3, pp. 721-752

Persistent link: https://www.econbiz.de/10012226583