Search Results - subject_exact:"Marginal tax rate"

Elasticity of marginal utility of consumption : the equal-sacrifice approach applied for the Czech Republic

Opatrný, Matěj; Ščasný, Milan - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652850

Verotuksen rajoilla : näkökulmia suomen korkeisiin rajaveroihin

Kuusi, Tero; Kotamäki, Mauri; Kirkko-Jaakkola, Mikael - 2026

We examine the effects of Finland's highest marginal income tax rates by integrating traditional analytical frameworks, recent empirical evidence, and dynamic macroeconomic mechanisms that shape income formation and the economy's growth potential. Based on our comprehensive assessment, the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667319

New estimates of the elasticity of marginal utility of consumption for Europe

Ščasný, Milan; Opatrný, Matěj - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015672786

Federal tax revenue forecasting of Pakistan : lternative approaches

Ul Baneen, Syeda Um - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014383536

Using tax kinks to estimate the marginal propensity to consume

Gillitzer, Christian; Landersø, Rasmus; Skov, Peer Ebbesen - 2025

We show how tax kinks can be used to estimate the marginal propensity to consume (MPC). Tax kinks create discrete changes in the relationship between taxable income and disposable income, which – under a set of testable assumptions – enables causal identification of the spending response to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333394

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Using tax kinks to estimate the marginal propensity to consume

Gillitzer, Christian; Landersø, Rasmus; Skov, Peer; … - 2025

Book / Working Paper

Supplementary commodity taxes, labor tax on the middle class, and the tax-mix

Nishimura, Yukihiro - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015446903

Does the limiting debt tax benefits curb tax aggressiveness? : evidence from Indonesia 2016 debt-to-equity reform

Hutahean, Timbul Parasian; Hermawan, Wawan; Kharisma, Bayu - 2025

This study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary hypotheses: (1) whether thin capitalization,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015444514

Measuring the effectiveness of statutory tax rates as generators of revenue and progressivity

Sanz, José Félix - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015556462

New estimate of the elasticity of marginal utility of consumption for Europe : implications for the social discount rate

Ščasnýa, Milan; Opatrný, Matěj - 2022

We provide the first estimate of the elasticity of marginal utility of consumption, μ, for Europe and for thirty individual European countries, using the income-tax individual-level data. Specifically, we rely on the absolute equal-sacrifice approach and CRRA utility function to elicit the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013461083

Talous takalukossa: Suomen korkeiden rajaverojen ongelma

Kuusi, Tero; Kotamäki, Mauri; Kirkko-Jaakkola, Mikael - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399800

Marginal tax rates and income in the long run : evidence from a structural estimation

Macnamara, Patrick; Pidkuyko, Myroslav; Rossi, Raffaele - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015071187

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Marginal tax rates and income in the long run : evidence from a structural estimation

Macnamara, Patrick; Pidkuyko, Myroslav; Rossi, Raffaele - 2022 - Updated January 2022

Edition: Updated January 2022

Book / Working Paper

Individuals' responsiveness to marginal tax rates : evidence from bunching in the Australian personal income tax

Johnson, Shane A.; Breunig, Robert; Olivo-Villabrille, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014534685

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Individuals' responsiveness to marginal tax rates : evidence from bunching in the Australian personal income tax

Johnson, Shane A.; Breunig, Robert; Olivo-Villabrille, … - 2023

Book / Working Paper

Individuals' Responsiveness to Marginal Tax Rates : Evidence from Bunching in the Australian Personal Income Tax

Johnson, Shane A.; Breunig, Robert; Olivo-Villabrille, … - 2023

Book / Working Paper

Canada's rising personal tax rates and falling tax competitiveness, 2024

Fuss, Jake; Munro, Grady - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014526348

Marginal effective tax rates for working families in Canada

Bazel, Philip - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014526350

Talous takalukossa : Suomen korkeiden rajaverojen ongelma

Kuusi, Tero; Kotamäki, Mauri; Kirkko-Jaakkola, Mikael - 2024

This report examines the behavioral effects of inheritance, estate and gift taxes. It also provides an overview of inheritance, estate and gift tax practices in other countries, as well as the reasons that led to the abolition of inheritance taxes in Sweden and Norway. Economic literature...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015359661

How does predistribution affect redistribution?

Kanbur, Ravi; Tuomala, Matti - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652399

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How does predistribution affect redistribution?

Kanbur, Ravi; Tuomala, Matti - 2024

Book / Working Paper

How does predistribution affect redistribution?

Kanbur, Ravi; Tuomala, Matti - 2024

Book / Working Paper

Elasticity of marginal utility of consumption : the equal-sacrifice approach applied fot the Czech Republic

Opatrny, Matej; Scasny, Milan - 2021

We provide the first estimate of the elasticity of marginal utility of consumption, η, for a post-transition economy in the Central & Eastern European region, the Czech Republic, based on individual-level data. The parameter η is a crucial component of the social discount rate (SDR), which...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012432235

The elasticity of corporate taxable income across countries

Agostini, Claudio; Asatryan, Zareh; Bach, Laurent; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616647

Substitution and Income Effects of Labor Income Taxation

Graber, Michael; Håvarstein, Morten; Mogstad, Magne; … - 2026

The elasticity of taxable income (ETI) parameter is a key quantity in empirical analysis of tax policy and labor supply. We examine when a commonly applied class of ETI estimands can be used to learn about individuals' ETI parameters and their (un)compensated elasticities of labor supply. We...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626316

Turning out for redistribution : the effect of voter turnout on top marginal tax rates

Sabet, Navid - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014276738

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Turning out for redistribution : the effect of voter turnout on top marginal tax rates

Sabet, Navid - 2016

Book / Working Paper

The tax-elasticity of tangible fixed assets : evidence from novel corporate tax data

Mc Auliffe, Sean; Thunecke, Georg; Wamser, Georg - 2023

This paper develops a new approach to calculate country-industry-year-specific forward-looking effective tax rates (FLETRs) based on a panel of 19 industries, 221 countries, and the years 2001 to 2020. Besides statutory corporate tax rate and tax base determinants, the FLETRs account for typical...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014336406

Basic income in Australia : an exploration

Nghiem, Son; Vu, Xuan-Binh - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015189688

The rates of budget-forming taxes in Ukraine : is a radical reduction advisable?

Sokolovska, Alla - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198371

Heterogeneous responses to corporate marginal tax rates : evidence from small and large firms

Eskandari, Ruhollah; Zamanian, Morteza - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014474410

The evolution of owner-entrepreneurs' taxation : five tax regimes over a 160-year period

Elert, Niklas; Johansson, Dan; Stenkula, Mikael; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014330268

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The evolution of owner-entrepreneurs' taxation : five tax regimes over a 160-year period

Elert, Niklas; Johansson, Dan; Stenkula, Mikael; … - 2022

Book / Working Paper

The evolution of owner-entrepreneurs' taxation : five tax regimes over a 160-year period

Elert, Niklas; Johansson, Dan; Stenkula, Mikael; … - 2022

Book / Working Paper

New estimate of the elasticity of marginal utility of consumption for Europe: Implications for the social discount rate

Ščasnýa, Milan; Opatrný, Matěj - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014494983

The Alternative Minimum Tax and Effective Marginal Tax Rates

Feenberg, Daniel; Poterba, James M. - 2022

This paper examines the impact of the Alternative Minimum Tax on the weighted average marginal tax rates that apply to various components of taxable income. It also considers the impact of several AMT reform proposals on the number of AMT taxpayers, the total revenue collected from the AMT, and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013309240

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The Alternative Minimum Tax and Effective Marginal Tax Rates

Feenberg, Daniel - 2003

Book / Working Paper

Measuring the Average Marginal Tax Rate from the Individual Income Tax

Barro, Robert J.; Sahasakul, Chaipat - 2022

The economic effects of taxation depend on the configuration of marginal tax rates. We consider here the appropriate measure of a marginal tax rate for the federal individual income tax, which has a graduated-rate structure and allows for numerous legal and illegal deductions from total...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013313347

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Measuring the Average Marginal Tax Rate from the Individual Income Tax

Barro, Robert J. - 1983

Book / Working Paper

The effect of marginal tax rates on taxable income : a panel study of the 1986 tax reform act

Feldstein, Martin S. - 1993

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10000883533

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The Effect of Marginal Tax Rates on Taxable Income : A Panel Study of The1986 Tax Reform Act

Feldstein, Martin S. - 2022

Book / Working Paper

The Effect of Marginal Tax Rates on Taxable Income : A Panel Study of the1986 Tax Reform Act

Feldstein, Martin - 1993

Book / Working Paper

Average Marginal Tax Rates U.S. Household Interest and Dividend Income 1954-80

Estrella, Arturo; Fuhrer, Jeffrey C. - 2022

This paper carefully outlines a method for the calculation of average marginal tax rates. The method is applied to Statistics of Income data for dividend and interest income earned by U.S. households from 1954 to 1980. To illustrate the effects these data can have inempirical work, the tax rates...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013324146

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Average Marginal Tax Rates U.S. Household Interest and Dividend Income 1954-80

Estrella, Arturo - 1983

Book / Working Paper

Labor supply responsiveness to tax reforms

Sigaard, Hans Schytte - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013410993

Designing, not checking, for policy robustness : an example with optimal taxation

Lockwood, Ben; Sial, Afras; Weinzierl, Matthew - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012610515

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Designing, Not Checking, for Policy Robustness : An Example with Optimal Taxation

Lockwood, Ben; Sial, Afras Y.; Weinzierl, Matthew - 2022

Book / Working Paper

Designing, not Checking, for Policy Robustness : An Example with Optimal Taxation

Lockwood, Ben - 2020

Book / Working Paper

Why Don't Taxpayers Bunch at Kink Points?

McCallum, Andrew H.; Navarrete, Michael - 2022

We introduce a new theory for optimizing frictions that prevents agents from choosing the threshold where the slope (kink) or intercept (notch) of a constraint changes. By making these frictions a function of observables, we can estimate why agents do not report exactly at predicted thresholds....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014076973

Does labour income react more to income tax or means-tested benefits reforms?

Sicsic, Michaël - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013467087

How much do the tax benefits of debt add to firm value? : evidence from Spanish listed firms

Clemente-Almendros, José A.; Sogorb-Mira, Francisco - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012261761

The impact of taxes on income mobility

Alloza, Mario - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012617360

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The impact of taxes on income mobility

Alloza, Mario - 2017

Book / Working Paper

The impact of taxes on income mobility

Alloza, Mario - 2016

Book / Working Paper

Social security contributions and corporate outsourcing

Pang, Zhaofeng; Zhou, Ming - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014552726

Does taxing business owners affect employees? : evidence from a change in the top marginal tax rate

Risch, Max - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014528130

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Does Taxing Business Owners Affect Employees? Evidence from a Change in the Top Marginal Tax Rate

Risch, Max - 2020

Book / Working Paper

Elasticity of Marginal Utility of Consumption: The Equal-Sacrifice Approach Applied for the Czech Republic

Opatrny, Matej; Scasny, Milan - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012695521

The effect of marginal tax rates on income : a panel study of 'bracket creep'

Saez, Emmanuel - 2003

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001766606

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The effect of marginal tax rates on income : a panel study of 'bracket creep'

Saez, Emmanuel - 1999

Book / Working Paper

The Effect of Marginal Tax Rates on Income : a Panel Study of 'Bracket Creep'

Saez, Emmanuel - 2021

Book / Working Paper

The Effect of Marginal Tax Rates on Income : A Panel Study of 'Bracket Creep'

Saez, Emmanuel - 1999

Book / Working Paper

Marginal tax changes with risky investment

Macnamara, Patrick; Rossi, Raffaele; Pidkuyko, Myroslav - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012792760

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Marginal Tax Changes with Risky Investment

Macnamara, Patrick; Pidkuyko, Myroslav; Rossi, Raffaele - 2021

Book / Working Paper

Average Marginal Tax Rates from Social Security and the Individual Income Tax

Barro, Robert J.; Sahasakul, Chaipat - 2021

We extend previous estimates of the average marginal tax rate from the federal individual income tax to include social security "contributions." The social security tax is a flat-rate levy on labor earnings (and income from self-employment) up to a ceiling value of earnings. Our computations...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013231237

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Average Marginal Tax Rates from Social Security and the Individual Income Tax

Barro, Robert J. - 2014

Book / Working Paper

Average Marginal Tax Rates from Social Security and the Individual Income Tax

Barro, Robert J. - 1983

Book / Working Paper

What happens when you tax the rich? : Evidence from executive compensation

Goolsbee, Austan - 2000

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001465220

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What happens when you tax the rich? : Evidence from executive compensation

Goolsbee, Austan - 1997

Book / Working Paper

What Happens When You Tax the Rich? Evidence from Executive Compensation

Goolsbee, Austan - 2021

Book / Working Paper

What Happens When You Tax the Rich? Evidence from Executive Compensation

Goolsbee, Austan - 2008

Book / Working Paper

What Happens When You Tax the Rich? Evidence from Executive Compensation

Goolsbee, Austan - 1997

Book / Working Paper

Up or down?: Capital income taxation in the United States and the United Kingdom

Polito, Vito - 2012

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009517782

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Up or down? : capital income taxation in the United States and the United Kingdom

Polito, Vito - 2011

Book / Working Paper

Up or down? : capital income taxation in the United States and the United Kingdom

Polito, Vito - 2010

Book / Working Paper

Up or Down? Capital Income Taxation in the United States and the United Kingdom

Polito, Vito - 2021

Book / Working Paper

Estimating Income Responses to Tax Changes : A Dynamic Panel Data Approach

Holmlund, Bertil; Söderström, Martin - 2021

Recent research on the behavioral effects of income taxes has to a large extent focused on the elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by making use of a large panel of Swedish tax payers over...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013316814

Do taxpayers bunch at kink points?

Saez, Emmanuel - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008701656

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Do taxpayers bunch at kink points?

Saez, Emmanuel - 1999

Book / Working Paper

Do Taxpayers Bunch at Kink Points?

Saez, Emmanuel - 2021

Book / Working Paper

Do Taxpayers Bunch at Kink Points?

Saez, Emmanuel - 1999

Book / Working Paper

Reported incomes and marginal tax rates, 1960 - 2000 : evidence and policy implications

Saez, Emmanuel - 2004

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10002354092

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Reported incomes and marginal tax rates, 1960 - 2000 : evidence and policy implications

Saez, Emmanuel - 2004

Book / Working Paper

Reported Incomes and Marginal Tax Rates, 1960-2000 : Evidence and Policy Implications

Saez, Emmanuel - 2021

Book / Working Paper

Reported Incomes and Marginal Tax Rates, 1960-2000 : Evidence and Policy Implications

Saez, Emmanuel - 2004

Book / Working Paper

The Elasticity of Taxable Income : Evidence and Implications

Gruber, Jonathan; Saez, Emmanuel - 2021

A central tax policy parameter that has recently received much attention, but about which there is substantial uncertainty, is the overall elasticity of taxable income. We provide new estimates of this elasticity which address identification problems with previous work, by exploiting a long...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013219972

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The Elasticity of Taxable Income : Evidence and Implications

Gruber, Jon - 2000

Book / Working Paper

A Backward Looking Measure of the Effective Marginal Tax Burden on Investment

Fuest, Clemens; Becker, Johannes - 2021

Forward looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) are often criticized for not taking into account the complexity of the tax law. This paper derives a method of evaluating this kind of measure and of quantifying the bias resulting...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013318850