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The optimal elasticity of taxable income
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Research works printed but not linked: 16
- Auten, 1999, The effect of income taxes on household behavior, Review of Economics and Statistics, 81, 681, 10.1162/003465399558409 · DOI · Paper page
- Cremer, 1993, Tax evasion and optimal commodity taxation, Journal of Public Economics, 50, 261, 10.1016/0047-2727(93)90052-U · DOI
- Cremer, 1994, Tax evasion, concealment and the optimal linear income tax, Scandinavian Journal of Economics, 96, 219, 10.2307/3440600 · DOI
- Cremer, 1996, Tax evasion and the optimum general income tax, Journal of Public Economics, 60, 235, 10.1016/0047-2727(95)01525-6 · DOI
- Feldstein, 1972, Distributional equity and the optimal structure of public prices, American Economic Review, 62, 32
- Feldstein, 1995, The effect of marginal tax rates on taxable income: A panel study of the 1986 Tax Reform Act, Journal of Political Economy, 103, 551, 10.1086/261994 · DOI · Paper page
- Feldstein, 1999, Tax avoidance and the deadweight loss of the income tax, Review of Economics and Statistics, 4, 674, 10.1162/003465399558391 · DOI · Paper page
- Kaplow, 1990, Optimal taxation with costly enforcement and evasion, Journal of Public Economics, 43, 221, 10.1016/0047-2727(90)90031-C · DOI
- Lucas, 1976, Econometric policy evaluation: A critique, Journal of Monetary Economics, 1, 19
- Mayshar, 1991, Taxation with costly administration, Scandinavian Journal of Economics, 93, 75, 10.2307/3440422 · DOI
- Moffitt, R., Wilhelm, M., 2000. In: Slemrod, J., (Ed.) Does Atlas Shrug? The Economic Consequences of taxing the rich, Russell Sage Foundation and Harvard University Press, NY and Cambridge.
- Slemrod, 1994, Fixing the leak in Okun’s bucket. Optimal progressivity when avoidance can be controlled, Journal of Public Economics, 55, 41, 10.1016/0047-2727(94)90079-5 · DOI
- Slemrod, 1998, Methodological issues in measuring and interpreting taxable income elasticities, National Tax Journal, 51, 773, 10.1086/NTJ41789368 · DOI
- Slemrod, 2001, A general model of the behavioral response to taxation, International Tax and Public Finance, 8, 119, 10.1023/A:1011204301325 · DOI
- Wilson, 1989, On the optimal tax base for commodity taxation, American Economic Review, 79, 1196
- Yitzhaki, 1979, A note on optimal taxation and administrative costs, American Economic Review, 69, 475
Cited by
Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
Piketty, T., Saez, E., & Stantcheva, S. (2014) · American Economic Journal: Economic Policy · doi:10.1257/pol.6.1.230 · Cited by 713
Tax bases, tax rates and the elasticity of reported income
Kopczuk, W. (2005) · Journal of Public Economics · doi:10.1016/j.jpubeco.2004.12.005 · Cited by 315
Self-citation(2010) · RePEc: Research Papers in Economics · Cited by 221
Metadata
- Authors
- Slemrod, J., & Kopczuk, W.
- Venue
- Journal of Public Economics
- Publisher
- Elsevier BV
- Published
- 2002-04
- Volume
- 84
- Issue
- 1
- Pages
- 91-112
- ISSN
- 0047-2727 (ISSN-L)
- OpenAlex
- W3025642446
- Cited by
- 284
- References
- 0
- FWCI
- 14.36
- Type
- journal article
- Language
- en
- Open access
- closed
- Licence
- www.elsevier.com/tdm/userlicense/1.0/ (tdm)
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- Slemrod, J., & Kopczuk, W. (2002). The optimal elasticity of taxable income. Journal of Public Economics. https://doi.org/10.1016/s0047-2727(01)00095-0
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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.
