Tax bases, tax rates and the elasticity of reported income

The elasticity of taxable income: evidence and implications

Gruber, J., & Saez, E. (2002) · Journal of Public Economics · doi:10.1016/s0047-2727(01)00085-8 · Cited by 990

An Introduction to the TAXSIM Model

Feenberg, D., & Coutts, E. (1993) · Journal of Policy Analysis and Management · doi:10.2307/3325474 · Cited by 971

The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act

Feldstein, M. (1995) · Journal of Political Economy · doi:10.1086/261994 · Cited by 881

Tax Avoidance and the Deadweight Loss of the Income Tax

Feldstein, M. (1999) · Review of Economics and Statistics · doi:10.1162/003465399558391 · Cited by 812

Does Atlas Shrug? The Economic Consequences of Taxing the Rich

Slemrod, J. (2000) · Medical Entomology and Zoology · Cited by 350

The Effect of Income Taxes on Household Income

Auten, G., & Carroll, R. (1999) · Review of Economics and Statistics · doi:10.1162/003465399558409 · Cited by 303

The optimal elasticity of taxable income

Slemrod, J., & Kopczuk, W. (2002) · Journal of Public Economics · doi:10.1016/s0047-2727(01)00095-0 · Cited by 284

A General Model of the Behavioral Response to Taxation

Slemrod, J. (2001) · International Tax and Public Finance · doi:10.1023/a:1011204301325 · Cited by 250

Deadweight Costs and the Size of Government

Becker, G. S., & Mulligan, C. B. (2003) · The Journal of Law and Economics · doi:10.1086/377114 · Cited by 213

METHODOLOGICAL ISSUES IN MEASURING AND INTERPRETING TAXABLE INCOME ELASTICITIES

Slemrod, J. (1998) · National Tax Journal · doi:10.1086/ntj41789368 · Cited by 178

Assessing tax reforms through the elasticity of reported income: an empirical analysis for Spain

Arrazola, M., de Hevia, J., & Sanz, J. F. S. (2019) · Applied Economics · doi:10.1080/00036846.2019.1654081 · Cited by 4

The Incidence of Pension Contributions: A Panel Based Analysis of the Impact of Pension Contributions on Labor Cost, Wages and Labor Supply

Bösch, N., van Ewijk, C., Scharf, M. M., & Muns, S. (2022) · De Economist · doi:10.1007/s10645-022-09401-z · Cited by 4

Structural breaks in the central government taxes in India, 1950-1951 to 2013-2014

Rath, A. (2020) · Indian Growth and Development Review · doi:10.1108/igdr-04-2019-0039 · Cited by 4

Public Finance with Behavioural Agents

Lardeux, R. (2022) · Cambridge University Press eBooks · doi:10.1017/9781009029087 · Cited by 4

Corporate Taxation and Investment: Evidence from a Context of Frequent Tax Reforms

Banco de la República, B., Melo-Becerra, L. A., Ávila, J., Dirección de Impuestos y Aduanas Nacionales, B., Ramos-Forero, J. E., & Banco de la República, B. (2021) · Revista Hacienda Pública Española · doi:10.7866/hpe-rpe.21.2.1 · Cited by 4

The design of tax policy in Canada: thoughts prompted by Richard Blundell's ‘Empirical evidence and tax policy design’

Milligan, K. S. (2011) · Canadian Journal of Economics/Revue canadienne d économique · doi:10.1111/j.1540-5982.2011.01671.x · Cited by 4

Unhappy Returns: A Preliminary Estimate of Taxpayers Responsiveness to the 2016 Top Tax Rate HikePreprint

Laurin, A. (2018) · SSRN Electronic Journal · doi:10.2139/ssrn.3269974 · Cited by 4

35 Years of Reforms: A Panel Analysis of the Incidence of, and Employee and Employer Responses to, Social Security Contributions in the UK

Adam, S., Phillips, D., & Roantree, B. (2017) · National Bureau of Economic Research · doi:10.3386/w23336 · Cited by 4

The Optimal Asymptotic Income Tax RatePreprint

Dahan, M., & Strawczynski, M. (2004) · SSRN Electronic Journal · doi:10.2139/ssrn.570243 · Cited by 4

Frictions and taxpayer responses: evidence from bunching at personal tax thresholds

Roantree, B., Phillips, D., Browne, J., & Adam, S. (2017) · doi:10.1920/wp.ifs.2017.w1714 · Cited by 4

Distribution-Free Structural Estimation with Nonlinear Budget SetsPreprint

Liang, C.-Y. (2014) · RePEc: Research Papers in Economics · Cited by 4

Estimating the Laffer Tax Rate on Capital Income: Cross-Base Responses Matter!Preprint

Lefebvre, M.-N., Lehmann, É., & Sicsic, M. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4440249 · Cited by 4

The State Capacity Ceiling on Tax Rates: Evidence from Randomized Tax Abatements in the DRC

Bergeron, A., Tourek, G., & Weigel, J. (2023) · National Bureau of Economic Research · doi:10.3386/w31685 · Cited by 4

Income tax deductions for losses as insurance revisited

Wu, T. C. M., & Yang, C. (2014) · Economic Modelling · doi:10.1016/j.econmod.2014.05.009 · Cited by 3

Innovation and the Long‐Run Elasticity of Total Taxable Income

Russo, B. (2009) · Southern Economic Journal · doi:10.1002/j.2325-8012.2009.tb00932.x · Cited by 3

Earnings Responses to Even Higher Taxes

Miao, D., Selin, H., & Söderström, M. (2024) · The Economic Journal · doi:10.1093/ej/ueae092 · Cited by 3

Top income taxation: Efficiency, social welfare and the Laffer curve

Lundberg, J. (2026) · Journal of Public Economics · doi:10.1016/j.jpubeco.2026.105769 · Cited by 3

Marginal Deadweight Loss with Nonlinear Budget Sets

Simula, L. (2015) · Cited by 3

Impuestos a la renta de personas en Chile: simulaciones siguiendo esquemas de otros países OCDE

Fuentes, A., & Vergara, R. (2021) · Estudios Públicos · doi:10.38178/07183089/165320629 · Cited by 3

A Tax Reform Analysis of the Laffer ArgumentPreprint

Krause, A. (2007) · RePEc: Research Papers in Economics · Cited by 3

Macroeconomic Effects of Tax Rate and Base Changes: Evidence from Fiscal Consolidations∗Preprint

Lima, F., & Dabla‐Norris, E. (2022) · SSRN Electronic Journal · doi:10.2139/ssrn.4116236 · Cited by 3

Taxation and business entry: Evidence from the Polish self-employment “Flat” tax

Klejdysz, J., & Zawisza, T. (2026) · Journal of Public Economics · doi:10.1016/j.jpubeco.2026.105640 · Cited by 2

Tax equity around the world: a discussion

Brockmeyer, A., & Phillips, D. (2023) · Fiscal Studies · doi:10.1111/1475-5890.12342 · Cited by 2

Nonlinear budget set regressions in random utility models: Theory and application to taxable income

Blomquist, S., Kumar, A., Liang, C.-Y., & Newey, W. K. (2024) · Journal of Econometrics · doi:10.1016/j.jeconom.2024.105859 · Cited by 2

Efficiency Criteria, Income Taxation, and Heterogeneous Elasticities

Sturm, J., & Sztutman, A. (2026) · American Economic Review · doi:10.1257/aer.20240919 · Cited by 2

Assessment of the Principles of Family Holding Taxation

Savickienė, J., & Slavickienė, A. (2013) · Vytautas Magnus University · Cited by 2

New Optimal Income Tax Theory and Japan's Income Tax System

Kunieda, S. (2012) · Japanese Economy · doi:10.2753/jes1097-203x390403 · Cited by 2

About the Progressive Tax System of Labor Remuneration in Russia

Ibragimov, M., Ibragimov, R., Синникова, Ю. М., & Tufetulov, A. (2014) · Asian Social Science · doi:10.5539/ass.v10n23p28 · Cited by 2

Estimating the elasticity of taxable income: Evidence from top Japanese taxpayers

Miyazaki, T., & Ishida, R. (2022) · Japan and the World Economy · doi:10.1016/j.japwor.2022.101116 · Cited by 2

Regression Estimates of the Elasticity of Taxable Income and the Choice of InstrumentPreprint

Carey, S., Creedy, J., Gemmell, N., & Teng, J. (2013) · SSRN Electronic Journal · doi:10.2139/ssrn.2199195 · Cited by 2

Empirical Evidence and Tax Reform: Lessons from the Mirrlees Review

Blundell, R. W. (2010) · doi:10.1920/ps.ifs.2024.0386 · Cited by 2

Die Elastizität des zu versteuernden Einkommens in Deutschland – Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels (The Elasticity of Taxable Income in Germany – An Empirical Study Based on the German Taxpayer-Panel)Preprint

Schmidt, T.-P., & Müller, H. (2012) · SSRN Electronic Journal · doi:10.2139/ssrn.2088106 · Cited by 2

Elasticidad del ingreso corporativo gravable en Colombia

Melo-Becerra, L. A., Zárate-Solano, H. M., & Gómez, C. (2018) · doi:10.32468/be.1046 · Cited by 2

Coordination of Hours Within the FirmPreprint

Labanca, C., & Pozzoli, D. (2018) · SSRN Electronic Journal · doi:10.2139/ssrn.3230532 · Cited by 2

How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax

Caro, C. D., & Onrubia, J. (2018) · Econstor (Econstor) · doi:10.5018/economics-ejournal.ja.2018-67 · Cited by 2

The Response of Deferred Executive Compensation to Changes in Tax Rates

Gorry, A., Hassett, K. A., Hubbard, R. G., & Mathur, A. (2015) · National Bureau of Economic Research · doi:10.3386/w21516 · Cited by 2

Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction PossibilitiesPreprint

Dörrenberg, P., Peichl, A., & Siegloch, S. (2014) · SSRN Electronic Journal · doi:10.2139/ssrn.2514747 · Cited by 2

Income Taxation and HeterogeneityPreprint

Sturm, J., & Sztutman, A. (2021) · SSRN Electronic Journal · doi:10.2139/ssrn.3820880 · Cited by 2

Türkiye’de Vergi Esnekliğinin Panel Eşbütünleşme ve Nedensellik Testleri ile Analizi

YİLDİRİM, Z., & DEMİR, M. (2020) · Opus uluslararası toplum araştırmaları dergisi · doi:10.26466/opus.848755 · Cited by 1

Government's high education policy under a dual economy in developing and developed countries

Strawczynski, M. (2025) · International Journal of Economic Theory · doi:10.1111/ijet.70003 · Cited by 1

I'm a taxpayer … get me out of here? Evidence on attitudes towards simplifying the tax jungle

Blesse, S., Buhlmann, F., & Doerrenberg, P. (2025) · Economica · doi:10.1111/ecca.70020 · Cited by 1

On the Effect of Personal Taxes on Personal Income

Acuna, H. M. (2009) · Cited by 1

Does The Presumptive Taxation System Fulfill The Principles of Good Taxation? The Standard Assessments of Taxation in Ethiopia

Megnaka, A. B., & Devi, P. M. S. (2014) · Journal of Commerce & Behavioural Science · Cited by 1

Modeling Labor Supply through Duality and the Slutsky Equation

Ivanov, I. G., & Dobreva, J. G. (2010) · Econstor (Econstor) · Cited by 1

The elasticity of taxable income and the optimal taxation of top incomes: Evidence from an exhaustive panel of the wealthiest taxpayers

Cabannes, P.-Y., & Landais, C. (2008) · Cited by 1

Empirical evidence and tax design

Blundell, R. W. (2013) · Cited by 1

Optimal Labour Income Taxation in Poland: The Case of High-Income Earners

Dudek, M. K., Dudek, P., & Walczyk, K. (2023) · Gospodarka Narodowa · doi:10.33119/gn/159031 · Cited by 1

Pemanfaatan Teknologi untuk Mendeteksi Real Beneficiary Owner dalam Perspektif Perpajakan Indonesia

Priambodo, F., & Djuniardi, I. (2023) · Penerbit BRIN eBooks · doi:10.55981/brin.668.c557 · Cited by 1

Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform

Messacar, D. (2024) · American Economic Journal Economic Policy · doi:10.1257/pol.20210075 · Cited by 1

Excise Control over the Tax Base for Excise Duty Taxation on Alcohol

Yotov, Y. (2024) · Economic and social alternatives · doi:10.37075/isa.2024.3.05 · Cited by 1

Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction PossibilitiesPreprint

Dörrenberg, P., Peichl, A., & Siegloch, S. (2014) · SSRN Electronic Journal · doi:10.2139/ssrn.2509230 · Cited by 1

The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis: Working Paper 2006-03Preprint

Giertz, S. H. (2006) · RePEc: Research Papers in Economics · Cited by 1

Panel Data Techniques and the Elasticity of Taxable Income: Working Paper 2008-11Preprint

Giertz, S. H. (2008) · RePEc: Research Papers in Economics · Cited by 1

The Rise and Fall of Supply-Side EconomicsPreprint

Bartlett, B. (2016) · SSRN Electronic Journal · doi:10.2139/ssrn.2840495 · Cited by 1

The Elasticity of Taxable Income for the Self-Employed: Heterogeneity across Reforms and Income LevelsPreprint

Bösch, N., & de Boer, H.-W. (n.d.) · RePEc: Research Papers in Economics · Cited by 1

Intensive and Extensive Margins of Response to Taxation: Evidence from the 2009 Polish ReformPreprint

Zawisza, T. (2017) · RePEc: Research Papers in Economics · Cited by 1

The Incidence of Pension Contributions: What Matters: Marginal or Average Rates?

van Ewijk, C., Muns, S., Bösch, N., & Scharf, M. (2019) · Research portal (Tilburg University) · Cited by 1

As Uncertain as TaxesPreprint

Brok, P. (2021) · SSRN Electronic Journal · doi:10.2139/ssrn.3966875 · Cited by 1

A Distribution-Neutral Perspective On Tax Expenditure Limitations

Kaplow, L. (2016) · National Bureau of Economic Research · doi:10.3386/w22733 · Cited by 1

How to Use One Instrument to Identify Two ElasticitiesPreprint

Gavrilova, E., & Zoutman, F. T. (2017) · SSRN Electronic Journal · doi:10.2139/ssrn.2933598 · Cited by 1

Tax Enforcement, Public Spending and Tax Rates: Evidence From the Ghost Buildings ProgramPreprint

Rubolino, E. (2020) · SSRN Electronic Journal · doi:10.2139/ssrn.3668360 · Cited by 1

Practical Solutions to the Problem of Mirrlees - Optimal Labor Income Taxation in PolandPreprint

Dudek, M. K. (2020) · SSRN Electronic Journal · doi:10.2139/ssrn.3621764 · Cited by 1

Wages, Taxes, and Labor Supply Elasticities: The Role of Social PreferencesPreprint

Chirakijja, J., & Ong, P. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4746308 · Cited by 1

Tax Sheltering Cost Among High-Income Taxpayers: Evidence From an Australian Tax Policy ChangePreprint

Zaresani, A., Olivo-Villabrille, M., & Breunig, R. V. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4771145 · Cited by 1

Tax Sheltering Cost Among High-Income Taxpayers: Evidence from an Australian Tax Policy ChangePreprint

Zaresani, A., Olivo-Villabrille, M., & Breunig, R. V. (2024) · SSRN Electronic Journal · doi:10.2139/ssrn.4854873 · Cited by 1

The Polish Business "Flat" Tax and its Effect on Reported Incomes: A Pareto Improving Tax Reform?Preprint

Kopczuk, W. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5397110 · Cited by 1

Three Empirical Essays in French Household Taxation

Pacifico, A. (2019) · theses.fr (ABES) · doi:10.70675/39417292z6037z4578z95b3z53c4800ede34 · Cited by 1

Essays in Public Economics and Political Economy

Raj, A. (2020) · theses.fr (ABES) · doi:10.70675/4c6d9a80z5fa1z4496z81c0z40eb5a8978f0 · Cited by 1

The Uneasy Case for a Comprehensive Tax BasePreprint

Repetti, J. R. (2006) · SSRN Electronic Journal · doi:10.2139/ssrn.914171

Three Essays on Health Care

Shigeoka, H. (2012) · doi:10.7916/d8gf11mq

Essays on business taxation and development

Brockmeyer, A. (2013) · London School of Economics and Political Science Theses Online (London School of Economics and Political Science)

A Sensitivity Analysis of the Elasticity of Taxable Income: Working Paper 2005-01Preprint

Giertz, S. H. (2005) · RePEc: Research Papers in Economics

Tax Responsiveness of the Self-Employed

Berg, K. (2015) · NORA - Norwegian Open Research Archives

Three Essays in Taxation.

Weber, C. E. (2012) · Deep Blue (University of Michigan)

ABSTRACT Unequal Inequalities: Do Progressive Taxes Reduce Income Inequality?

Peter, K. S. (2012)

Should I Stay or Should I Go? Tax-Induced Mobility and the Taxable Income Elasticity in Switzerland

Martínez, I. Z. (2014)

Essays in political economy and public finance

Ash, E. (2016) · doi:10.7916/d8086595

The elasticity of personal income: evidence from survey data

Tomat, G. M. (2017) · Economia Politica · doi:10.1007/s40888-017-0083-1

Delimitação constitucional do conceito de renda

Fonseca, F. D. D. M. (2018) · Digital Library of Theses and Dissertations (Universidade de São Paulo) · doi:10.11606/t.2.2018.tde-06112020-181946

On the Determinants of the Corporate Income Tax Revenues

Lee, Y. (2018) · Journal of Budget and Policy · doi:10.35525/nabo.2018.7.2.004

ELASTISITAS PENDAPATAN WAJIB PAJAK (ELASTICITY OF TAXABLE INCOME) DI INDONESIA

Nugrahanto, A. (2019) · Keberlanjutan Jurnal Manajemen dan Jurnal Akuntansi · doi:10.32493/keberlanjutan.v4i2.y2019.p1192-1217

Three Essays on Taxes, Public Policy and the Distribution of Income

Risch, M. (2019) · Deep Blue (University of Michigan)

Essays on income taxation and labor market outcomes

Sumiya, K. (2018)

Estimating Taxable Income Responses with Elasticity Heterogeneity

Dallas, F. R. B. O., Kumar, A., & Liang, C.-Y. (2017) · Federal Reserve Bank of Dallas, Working Papers · doi:10.24149/wp1611r1

The Taxable Income Elasticity: A Structural Differencing ApproachPreprint

Kumar, R. R., & Liang, C.-Y. (2015) · RePEc: Research Papers in Economics

The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting

Gorry, A., Hubbard, G., & Mathur, A. (2021) · National Tax Journal · doi:10.1086/712866

Who Paid the French 75 Tax on Millionaires? Effects on Top Wage Earners and Their Employers

Guillot, M. (2019) · Open Repository and Bibliography (University of Liège)

Does Informality Deter Tax Progressivity?Preprint

Rubolino, E. (2022) · SSRN Electronic Journal · doi:10.2139/ssrn.4095809

Is Altering the Tax Base Different from Changing the Rate?Preprint

Tester, K. (2021) · SSRN Electronic Journal · doi:10.2139/ssrn.3935741

Laffer Curve

Fullerton, D. (2018) · Palgrave Macmillan UK eBooks · doi:10.1057/978-1-349-95189-5_2088

Saving Effects of a Real-Life Imperfectly Implemented Net Wealth Tax: Evidence from Norwegian Micro DataPreprint

Alstadsæter, A., Bjørneby, M., Kopczuk, W., Markussen, S., & Røed, K. (2022) · SSRN Electronic Journal · doi:10.2139/ssrn.4110734

Nonlinear Budget Set Regressions for the Random Utility Model

Blomquist, S., Kumar, A., Dallas, F. R. B. O., Liang, C.-Y., Newey, W. K., & MIT (2022) · Federal Reserve Bank of Dallas, Working Papers · doi:10.24149/wp2219

Behavioral Responses to Payroll Tax: Evidence from China

Yan, W., & Gao, S. (2022) · China Economic Review · doi:10.1016/j.chieco.2023.101983

Optimal Re-distribution in an Educational Dual EconomyPreprint

Strawczynski, M. (2023) · SSRN Electronic Journal · doi:10.2139/ssrn.4653148

Comparative Welfare Analysis of German Public Policies

Setio, E. S. (2024) · Journal of Business and Political Economy : Biannual Review of The Indonesian Economy · doi:10.46851/82

Redistribution Meets High Education Investment: Designing Taxes and Subsidies for Social Welfare

Strawczynski, M. (2026) · Pénzügyi Szemle = Public Finance Quarterly · doi:10.35551/pfq_2026_2_6

L’élasticité de l’offre de travail et des revenus dans la littérature: Une analyse comparative des méthodes et des résultats sur données microéconomiques

Sicsic, M. (2024) · Revue de l'OFCE/La Revue de l'OFCE · doi:10.3917/reof.183.0005

Effective Mechanisms for Raising Tax Revenues

Bank, A. D., Kang, J. W., Tolin, L. A. C., & Consultant, A. D. B. (2025) · doi:10.22617/wps250263-2

Tax Reform and the Laffer CurvePreprint

Rondinel, A. G., Hines, J. R., & Sanz, J. F. S. (2025) · SSRN Electronic Journal · doi:10.2139/ssrn.5363470

Shifting and Other Problems with Taxable Income Elasticity: Joel Slemrod’s Contributions to What We Know About Taxing Ourselves

Kopczuk, W. (2025) · National Tax Journal · doi:10.1086/736579

Comments Welcome Tax Bases, Tax Rates and the Elasticity of Reported Income: Can Policy Makers Control the Marginal Cost of Taxation?

Kopczuk, W., Ubc, P. A., Slemrod, J., Green, D., & Comments, K. M. F. (n.d.)

The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the1986 Tax Reform Act

Feldstein, M. S. (1993) · National Bureau of Economic Research · doi:10.3386/w4496 · Cited by 154

The elasticity of taxable income: evidence and implications

Gruber, J., & Saez, E. (2002) · Journal of Public Economics · doi:10.1016/s0047-2727(01)00085-8 · Cited by 990

METHODOLOGICAL ISSUES IN MEASURING AND INTERPRETING TAXABLE INCOME ELASTICITIES

Slemrod, J. (1998) · National Tax Journal · doi:10.1086/ntj41789368 · Cited by 178

Tax Base Elasticity

Slemrod, J., & Gillitzer, C. (2014) · The MIT Press eBooks · doi:10.7551/mitpress/9780262026727.003.0005