The Elasticity of Taxable Income in the Presence of Intertemporal Income Shifting
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Knowing the elasticity of taxable income (ETI) is crucial for understanding the effects of taxation on taxpayer behavior and consequently on tax revenues. Previous research finds that high-income individuals are the most sensitive to tax policy changes. However, these individuals have more
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美国国家经济研究局创建时间：
2018-04-01
