Universität zu Köln

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

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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:	Creators Email ORCID ORCID Put Code Neisser, Carina UNSPECIFIED UNSPECIFIED UNSPECIFIED
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:	Keywords Language MARGINAL TAX RATES; DEADWEIGHT LOSS; WAGE; TRANSPARENCY; METAANALYSIS; RESPONSES Multiple languages Economics Multiple languages
URI:	http://kups.ub.uni-koeln.de/id/eprint/58277