Neisser, Carina (2021). THE ELASTICITY OF TAXABLE INCOME: A META-REGRESSION ANALYSIS. Econ. J., 131 (640). S. 3365 - 3392. OXFORD: OXFORD UNIV PRESS. ISSN 1468-0297
Full text not available from this repository.Abstract
The elasticity of taxable income is a key parameter in tax policy analysis. To examine the large variation found in the literature of taxable and broad income elasticities, I conduct a comprehensive meta-regression analysis using information from 61 studies containing 1,720 estimates. My findings reveal that estimated elasticities are not immutable parameters. They are correlated with contextual factors and the choice of the empirical specification influences the estimated elasticities. Finally, selective reporting bias is prevalent, and the direction of bias depends on whether deductions are included in the tax base.
Item Type: | Journal Article | ||||||||
Creators: |
|
||||||||
URN: | urn:nbn:de:hbz:38-582778 | ||||||||
DOI: | 10.1093/ej/ueab038 | ||||||||
Journal or Publication Title: | Econ. J. | ||||||||
Volume: | 131 | ||||||||
Number: | 640 | ||||||||
Page Range: | S. 3365 - 3392 | ||||||||
Date: | 2021 | ||||||||
Publisher: | OXFORD UNIV PRESS | ||||||||
Place of Publication: | OXFORD | ||||||||
ISSN: | 1468-0297 | ||||||||
Language: | English | ||||||||
Faculty: | Unspecified | ||||||||
Divisions: | Unspecified | ||||||||
Subjects: | no entry | ||||||||
Uncontrolled Keywords: |
|
||||||||
URI: | http://kups.ub.uni-koeln.de/id/eprint/58277 |
Downloads
Downloads per month over past year
Altmetric
Export
Actions (login required)
View Item |