Salience and the Elasticity of Taxable Income: Evidence from Top-bracket Tax Reforms
收藏NBER2026-01-01 更新2026-02-07 收录
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https://www.nber.org/papers/w34731
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资源简介：
We estimate heterogeneous responses to top-bracket tax reforms using a triple-difference design that exploits variation in tax rate changes and the thresholds at which they apply. This strategy identifies behavioral responses even in the presence of unobservable shocks to the income distribution.
提供机构：
美国国家经济研究局
创建时间：
2026-01-01
