References in periodicals archive ?
(37.) Slemrod (1998a) and Slemrod and Kopczuk (1998) have emphasized that the taxable income elasticity will depend directly on the enforcement regime and other aspects of the tax system.
(Burns and Ziliak 2016) In light of this new evidence, in the discussion and tables that follow, I assume a taxable income elasticity of 0.4, the midpoint between Saez et al.
They brought the concept of taxable income elasticity to the fore and showed how it could be measured empirically.
However, taxpayers were apparently much more responsive to tax rate changes in 1979 than 1991, because Long and Gwartney concluded that in 1979, the taxable income elasticity with respect to the marginal tax rate was probably in the -0.6 to -1.5 range for incomes above $60,000.