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

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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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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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Tax bases, tax rates and the elasticity of reported income

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