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References in periodicals archive ?
Given the findings relating to the elasticity of taxable income specifically for high-income taxpayers, we can now try to forecast the revenue implications.
The elasticity of taxable income: Evidence from a new panel of tax returns.
Furthermore, motivation for the use of the elasticity of taxable income concept is provided by clarifying the difficulties involved in attempting to extend the standard structural approach to the analysis of labour supply to cover a wider range of tax responses.
(4)Deborah Schenk suggests that proposals to modify realization be assessed by the changes' effects on the elasticity of taxable income. (5)Taxable income is income that is subject to tax; under the Internal Revenue Code (Code), certain expenditures, such as purchases of health insurance in connection with employment, are effectively deductible in determining federal income tax liability.
Hence the technique is often called the method of "differences in differences." Applying this methodology to the 1986 tax reform, Feldstein estimated an elasticity of taxable income with respect to the after-tax share of income (one minus the tax rate) of more than one.
"Identifying the Elasticity of Taxable Income." Economic Journal 126 (591).
(5) These authors suggest that changes in taxable income reflect behavioral responses to taxes more reliably than does labor supply, and they develop the concept of the elasticity of taxable income to quantify such changes.
What matters is the elasticity of taxable income with respect to the tax rate.
The total effect of a tax on government revenue is one of the concerns in designing a tax, and so most empirical studies on the tax elasticity of taxable income focus on taxpayers as a whole (see, e.g., Feldstein 1995; Auten and Carroll 1999; Long 1999; Moffitt and Wilhelm 2000).
The parameter a is simply a statistic that describes a feature of the income distribution and for the United States is equal to about 1.5.9 (We can consider that a fact and not something to be estimated.) The parameter e is the behavioral effect discussed above: the elasticity of taxable income with respect to the net-of-tax rate.
Kopczuk, "Tax Bases, Tax Rates, and the Elasticity of Taxable Income," NBER Working Paper No.
For example, the elasticity of taxable income with respect to the marginal tax rate was estimated to be no greater than about -0.20 for taxpayers with incomes under $50,000 versus around -0.40 for taxpayers with incomes above $150,000 in 1991.