The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review
收藏NBER2009-05-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w15012
下载链接
链接失效反馈官方服务：
资源简介：
This paper critically surveys the large and growing literature estimating the elasticity of taxable income with respect to marginal tax rates (ETI) using tax return data. First, we provide a theoretical framework showing under what assumptions this elasticity can be used as a sufficient statistic
提供机构：
美国国家经济研究局
创建时间：
2009-05-01
