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Cited by 319Economic and Fiscal StudiesTaxation and Compliance StudiesFiscal Policy and Economic Growth

The DOI matches its Crossref record; 28 of the 29 references it cites were found in a registry or an index, and 1 are not checked yet.

Tax bases, tax rates and the elasticity of reported income

Kopczuk, Wojciech·2005·Journal of Public Economics
DOI 10.1016/j.jpubeco.2004.12.005
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Metadata

Authors
Kopczuk, W.
Affiliations
National Bureau of Economic Research (US)
Corresponding author
Kopczuk, Wojciech
ORCID
Kopczuk, Wojciech
Venue
Journal of Public Economics
Publisher
Elsevier BV
Published
2005-12
Volume
89
Issue
11-12
Pages
2093-2119
ISSN
0047-2727 (ISSN-L)
DOI
10.1016/j.jpubeco.2004.12.005
OpenAlex
W2162373704
Cited by
315
References
29
Citations by year
2026: 10 · 2025: 7 · 2024: 16 · 2023: 18 · 2022: 17 · 2021: 18 · 2020: 14 · 2019: 15 · 2018: 21 · 2017: 19 · 2016: 19 · 2015: 16 · 2014: 21 · 2013: 11 · 2012: 21
FWCI
27.12
Type
journal article
Language
en
Open access
closed
Licence
www.elsevier.com/tdm/userlicense/1.0/ (tdm)
Locations
Journal of Public Economics (publishedVersion)
Topics
  • Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
  • Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
  • Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Fiscal Policy and Economic Growth
Keywords
tax base expansion, tax rates, tax deductions, Tax Reform Act of 1986, income tax reform, income groups

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CoChat. (2026). Citation check: Tax bases, tax rates and the elasticity of reported income. https://app.cochat.ai/papers/10.1016/j.jpubeco.2004.12.005
The paper
Kopczuk, W. (2005). Tax bases, tax rates and the elasticity of reported income. Journal of Public Economics. https://doi.org/10.1016/j.jpubeco.2004.12.005

Data sources

Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.